Part 6Relationships treated as loan relationships etc
F2Chapter 2BTransferred income streams
Annotations:
Amendments (Textual)
486FIntroduction to Chapter
1
This Chapter provides for Part 5 to apply in relation to a company to which an income stream transfer is made (“ the transferee ”).
2
An “income stream transfer” is a transfer by a person (“ the transferor ”) to which either of the following provisions applies—
a
F1Chapter 1 of Part 16 of CTA 2010 (transfers of income streams by companies), or
b
Chapter 5A of Part 13 of ITA 2007 (transfers of income streams by individuals).
Pt. 6 Ch. 2B inserted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by Finance Act 2009 (c. 10), Sch. 25 para. 8(3)