[809ZG Tax relief schemes and arrangements]
Income Tax Act 2007 (2007 c 3) | Legislation

[Chapter 7
Avoidance Involving Obtaining Tax Relief for Interest]

[809ZG  Tax relief schemes and arrangements]

[(1)     Relief is not to be given under any provision of the Income Tax Acts to a person in respect of a payment of interest if a tax relief scheme has been effected, or tax relief arrangements have been made, in relation

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