Skip to content

Contents

Legislation

Income Tax Act 2007

Chapter 5C Loan or credit transactions

Find in this level

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

Part 13 Tax avoidance
Chapter 5C Loan or credit transactions

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