(7)For the purposes of this section,—(a)"assets" includes property or rights of any kind and "transfer" in relation to rights includes the creation of those rights;(b)"associated operation" in relation to any transfer, means an operation of any kind effected by any person in relation to—(i)any of the assets transferred; or(ii)any assets representing, whether directly or indirectly, any of the assets transferred; or(iii)the income arising from any such assets; or(iv)any assets representing, whether directly or indirectly, the accumulations of income arising from any such assets;(c)"benefit" includes a payment of any kind;(d)"capital sum" means—(i)any sum paid or payable by way of a loan or repayment of a loan; and(ii)any other sum paid or payable otherwise than as income, being a sum, which is not paid or payable for full consideration in money or money's worth.
