There are currently no known outstanding effects for the Income Tax Act 2007, Section 809BZM.
(1)Sections 809BZN to 809BZP make provision for finance arrangement codes not to apply in certain circumstances.
(2)For the purposes of those sections each of the following groups of provisions is a finance arrangement code—
(a)sections 809BZA to 809BZE (type 1 arrangements),
(b)sections 809BZF to 809BZI (type 2 arrangements), and
(c)sections 809BZJ to 809BZL (type 3 arrangements).]
Textual Amendments
F1Ss. 809BZM-809BZP and cross-heading 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. 5 para. 5 (with Sch. 9 paras. 1-9, 22)
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