Part 13Tax avoidance
F1Chapter 5ATransfers of income streams
Annotations:
Amendments (Textual)
809AZCException: amount otherwise taxed
This Chapter does not apply if and to the extent that the income under section 809AZB(1) is (apart from this Chapter)—
a
charged to tax as income of the transferor,
b
brought into account in calculating the profits of the transferor, or
c
brought into account under CAA 2001.
Pt. 13 Ch. 5A inserted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by Finance Act 2009 (c. 10), Sch. 25 para. 7