(4)(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 considerations in money or money's worth.
