Income Tax Act 2007 (c. 3)

Part 13 U.K. Tax avoidance

[F1 Chapter 5A U.K. Transfers of income streams

Textual Amendments

F1 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

809AZE Exception: transfer by way of security U.K.

This Chapter does not apply if the consideration for the transfer is the advance under an arrangement that is a structured finance arrangement for the purposes of section 774A or 774C of ICTA in relation to the transferor or a partnership in which the transferor is a partner.]