SCHEDULES
SCHEDULE 13Employer asset-backed pension contributions etc
PART 5Other provision relating to finance arrangements
Chapter 5B of Part 13 of ITA 2007
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In section 809BZA (type 1 finance arrangements: definition) after subsection (2) insert—
2A
For the purposes of subsection (2)(c) it does not matter if an entitlement of the lender or a person connected with the lender is subject to any condition.