SCHEDULES
SCHEDULE 13Employer asset-backed pension contributions etc
PART 5Other provision relating to finance arrangements
41Chapter 2 of Part 16 of CTA 2010
In 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.