Skip to content

Contents

Legislation

Corporation Tax Act 2010

Chapter 1 Transfers of income streams

Find in this level

Section 752 Application of Chapter
Section 753 Value of transferred income stream treated as income
Section 754 Exception: amount otherwise taxed
Section 755 Exception: transfer by way of security
Section 756 Partnership shares
Section 757 Interpretation of Chapter

Part 16 Factoring of income etc
Chapter 1 Transfers of income streams

Chapter 1 Transfers of income streams

From legislation.gov.uk

Contents

Section 752 Application of Chapter
Section 753 Value of transferred income stream treated as income
Section 754 Exception: amount otherwise taxed
Section 755 Exception: transfer by way of security
Section 756 Partnership shares
Section 757 Interpretation of Chapter