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Finance Act 2009

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Changes over time for: Cross Heading: Simplification

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Point in time view as at 17/07/2013.

Changes to legislation:

Finance Act 2009, Cross Heading: Simplification is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

SimplificationU.K.

48Disguised interestU.K.

Schedule 24 contains provision about the corporation tax treatment of disguised interest.

49Transfer of income streamsU.K.

Schedule 25 contains provision about transfers of income streams.

50SAYE schemesU.K.

(1)Schedule 26 contains provision amending Chapter 4 of Part 6 of ITTOIA 2005 (SAYE interest).

(2)The amendments made by that Schedule are treated as having come into force on 29 April 2009.

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