Reverse premiums Reverse premiums
- 96Reverse premiums
- 97Excluded cases
- 98Tax treatment of reverse premiums
- 99Arrangements not at arm's length
- 100Connected persons and property arrangements
Notes on Part 3
Modifications
- C1
Pt. 3 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 4(1)