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Legislation
Income Tax Act 2007

Crossheading Exceptions

  • Section 809BZM Exceptions: preliminary
  • Section 809BZN Exceptions
  • Section 809BZO Exceptions: relevant person
  • Section 809BZP Power to make further exceptions
  1. Exceptions
  2. Exceptions: preliminary

Section 809BZM | Exceptions: preliminary

From legislation.gov.uk

(1)Sections 809BZN to 809BZP make provision for finance arrangement codes not to apply in certain circumstances.

(2)For the purposes of those sections each of the following groups of provisions is a finance arrangement code—

(a)sections 809BZA to 809BZE (type 1 arrangements),

(b)sections 809BZF to 809BZI (type 2 arrangements), and

(c)sections 809BZJ to 809BZL (type 3 arrangements).

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