Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Taxation (International and Other Provisions) Act 2010

Part 9 Amendments to relocate provisions of tax legislation

  • Section 364 Oil activities
  • Section 365 Alternative finance arrangements
  • Section 366 Power to amend the alternative finance provisions
  • Section 367 Leasing arrangements: finance leases and loans
  • Section 368 Sale and lease-back etc
  • Section 369 Factoring of income etc
  • Section 370 UK representatives of non-UK residents
  • Section 371 Miscellaneous relocations
  1. Part 9 · Amendments to relocate provisions of tax legislation
  2. Factoring of income etc

Section 369 | Factoring of income etc

From legislation.gov.uk

Schedule 5, which inserts new Chapters 5B and 5C (finance arrangements, and loan or credit transactions) in Part 13 of ITA 2007 (anti-avoidance), has effect.

PreviousNext
PrivacyTerms