SCHEDULES

SCHEDULE 13Employer asset-backed pension contributions etc

PART 5Other provision relating to finance arrangements

Chapter 5B of Part 13 of ITA 2007

33

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.