Skip to content

Contents

Legislation

Income Tax Act 2007

Crossheading Type 1 arrangements

Find in this level

Section 809BZA Type 1 finance arrangement defined
Section 809BZB Certain tax consequences not to have effect
Section 809BZC Payments treated as borrower's income
Section 809BZD Deemed interest if borrower is not a partnership
Section 809BZE Deemed interest if borrower is a partnership

Chapter 5B Finance arrangements
Crossheading Type 1 arrangements

Crossheading Type 1 arrangements

From legislation.gov.uk

Contents

Section 809BZA Type 1 finance arrangement defined
Section 809BZB Certain tax consequences not to have effect
Section 809BZC Payments treated as borrower's income
Section 809BZD Deemed interest if borrower is not a partnership
Section 809BZE Deemed interest if borrower is a partnership