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Changes over time for: Cross Heading: Application of section 809CZC of ITA 2007 (income-transfer under loan or credit transaction)
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 15/09/2016.
Changes to legislation:
There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Cross Heading: Application of section 809CZC of ITA 2007 (income-transfer under loan or credit transaction).
Changes to Legislation
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Application of section 809CZC of ITA 2007 (income-transfer under loan or credit transaction)U.K.
44U.K.In relation to a transfer before 22 April 2009, section 809CZC(4) of ITA 2007 (which is inserted by Schedule 5 to this Act) has effect as if—
(a)after “the person” there were inserted “ assigns, ” and
(b)after “it” there were inserted “ (without a sale or transfer of the property) ”.
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