[614ZB Key definitions]
Income Tax Act 2007 (2007 c 3) | Legislation

[614ZB  Key definitions]

[(1)     For the purposes of the Income Tax Acts a person has a manufactured payment relationship if conditions A to C are met.

(2)     Condition A is that under any arrangements—

(a)     an amount is payable by or to the person, or

(b)     any other benefit is given by or to the person (including

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