Income Tax Act 2007 (c. 3)
This section has no associated Explanatory Notes
274(1)Amend section 1016(2) (table of provisions to which section applies) as follows.
(2)In Part 2 of the table at the appropriate place insert—
| “Section 809CZC(2) | Income transferred under a loan or credit transaction” |
(3)In Part 3 of the table omit the entry for section 786(5)(a) of ICTA.