[809AZA Application of Chapter]
Income Tax Act 2007 (2007 c 3) | Legislation

[Chapter 5A
Transfers of Income Streams]

[809AZA  Application of Chapter]

[(1)     This Chapter applies where—

(a)     a person within the charge to income tax (“the transferor”) makes a transfer to another person (“the transferee”) of a right to relevant receipts (see subsection (2)), and

(b)     (subject to subsection (3)) the transfer of the right is not a consequence

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