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Finance Act 2012
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Chapter 2 of Part 16 of CTA 2010
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41In section 767 (type 3 finance arrangements: definition) after subsection (2) insert—
“(2A)For the purposes of subsection (2)(d) it does not matter if any determination of the share in the partnership’s profits of the person involved in the relevant change as mentioned is subject to any condition.”
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