[809BZI Deemed interest]
Income Tax Act 2007 (2007 c 3) | Legislation

[809BZI  Deemed interest]

[(1)     This section applies if—

(a)     there is a type 2 finance arrangement,

(b)     the transferor is a person within the charge to income tax, and

(c)     in accordance with generally accepted accounting practice the partnership's accounts record

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