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

[809BZK  Certain tax consequences not to have effect]

[(1)     This section applies if—

(a)     there is a type 3 finance arrangement, and

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

(2)     The relevant effect is that—

(a)     an amount of income on which a relevant member would

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