[809FZV “Loan to own” investments]
Income Tax Act 2007 (2007 c 3) | Legislation

[809FZV  “Loan to own” investments]

[(1)     This section applies where—

(a)     an investment scheme acquires a debt,

(b)     the debt is to any extent uncollectable or otherwise impaired,

(c)     the debt is acquired at a discount with a view

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