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Legislation

Income Tax Act 2007

Chapter 5C Loan or credit transactions

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Section 809CZA Loan or credit transaction defined
Section 809CZB Certain payments treated as yearly interest
Section 809CZC Tax charged on income transferred

Income Tax Act 2007
Part 13 Tax avoidance

Chapter 5C Loan or credit transactions

From legislation.gov.uk

Contents

Section 809CZA Loan or credit transaction defined
Section 809CZB Certain payments treated as yearly interest
Section 809CZC Tax charged on income transferred

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