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Taxation (International and Other Provisions) Act 2010
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- UK Public General Acts
- 2010 c. 8
- SCHEDULE 9
- Part 12
- Application of section 809CZC...
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Changes over time for: Cross Heading: Application of section 809CZC of ITA 2007 (income-transfer under loan or credit transaction)
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- 01/04/2010- Amendment
- 15/09/2016
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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).
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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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