- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (08/04/2014)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 08/04/2014.
There are currently no known outstanding effects for the Income Tax Act 2007, Section 564F.
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(1)This section applies to arrangements if under them—
(a)a person (“the principal”) appoints an agent,
(b)one or both of the principal and agent is a financial institution,
(c)the agent uses money provided by the principal with a view to producing a profit,
(d)the principal is entitled, to a specified extent, to profits resulting from the use of the money,
(e)the agent is entitled to any additional profits resulting from its use (and may also be entitled to a fee paid by the principal), and
(f)payments made because of the principal's entitlement to profits equate, in substance, to the return on an investment of money at interest.
(2)This section is subject to section 564H (provision not at arm's length: exclusion of arrangements from sections 564C to 564E, this section and section 564G).]
Textual Amendments
F1S. 564F inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 7 (with Sch. 9 paras. 1-9, 22)
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