Skip to content

How it works Search the law Pricing For IT teams

Sign in Start free trial

Contents

Legislation

Income Tax Act 2007

Crossheading Supplementary

Find in this level

Section 809FZU Employment-related securities
Section 809FZV “Loan to own” investments
Section 809FZW Anti-avoidance
Section 809FZX Treasury regulations
Section 809FZY “Reasonable to suppose”

Income Tax Act 2007
Supplementary

Section 809FZW | Anti-avoidance

From legislation.gov.uk

16 September 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 13 Ch. 5F omitted (for the tax year 2026-27 and subsequent tax years (but in relation to investment management services whenever performed)) by virtue of Finance Act 2026 (c. 11), s. 58(6), Sch. 11 para. 3(9)

Privacy Cookies Terms