Chapter 5A Transfers of income streams
From legislation.gov.uk
Contents
- Section 809AZA Application of Chapter
- Section 809AZB Value of transferred income stream treated as income
- Section 809AZC Exception: amount otherwise taxed
- Section 809AZD Exception: certain annuities
- Section 809AZE Exception: transfer by way of security
- Section 809AZF Partnership shares
- Section 809AZG Interpretation