Part 3 Company Transferees

Part 3 Company Transferees

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(1)     Part 6 of CTA 2009 (relationships treated as loan relationships etc) is amended as follows.

(2)     In section 477(2) (overview of Part 6), after paragraph (aa) (inserted by Schedule 24) insert—

“(ab)     Chapter 2B (transferred income streams),â€.

(3)     After Chapter 2A (inserted by Schedule 24) insert—

“C³ó²¹±è³Ù±ð°ù

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