[809BZE Deemed interest if borrower is a partnership]
Income Tax Act 2007 (2007 c 3) | Legislation

[809BZE  Deemed interest if borrower is a partnership]

[(1)     This section applies if each of conditions A to C is met.

(2)     Condition A is that—

(a)     there is a type 1 finance arrangement, and

(b)     the borrower is a partnership.

(3)     Condition B is that—

(a)     the arrangement is prevented by section 809BZB from

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