Introductory Text
PART 1 Preliminary
1.Citation, commencement and effect
2.Interpretation : general
3.Meaning of “business”
4.Meaning of “small or medium-sized enterprise”
PART 2 General
5.Prescribed descriptions of arrangements
PART 3 Prescribed arrangements
6.Description 1: Confidentiality where promoter involved
7.Description 2: Confidentiality where no promoter involved
8.Description 3: Premium Fee
9.Description 4: Off market terms
10.Description 5: standardised tax products
11.Arrangements excepted from Description 5
12.Description 6: Loss schemes
13.Description 7: Leasing arrangements
14.Meaning of “plant or machinery lease”
15.The additional conditions
16.The relevant value condition
17.Short-term leases
PART 4 Further provisions
18.Revocations
Signature
Explanatory Note
