[809BZH Certain tax consequences not to have effect]
Income Tax Act 2007 (2007 c 3) | Legislation

[809BZH  Certain tax consequences not to have effect]

[(1)     This section applies if—

(a)     there is a type 2 finance arrangement, and

(b)     any relevant change in relation to the partnership would have the relevant effect (ignoring this section).

(2)     In such a case—

(a)     Part 9 of ITTOIA 2005 (partnerships) is to have effect

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