[809BZD Deemed interest if borrower is not a partnership]
Income Tax Act 2007 (2007 c 3) | Legislation

[809BZD  Deemed interest if borrower is not a partnership]

[(1)     This section applies if—

(a)     there is a type 1 finance arrangement,

(b)     the borrower is not a partnership,

(c)     the arrangement is prevented by section 809BZB from having the relevant effect in

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