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Finance Act 2009

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48Disguised interest

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

49Transfer of income streams

Schedule 25 contains provision about transfers of income streams.

50SAYE schemes

(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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