# Corporation Tax Act 2009, Section 486F: Introduction to Chapter

Extent: E+W+S+N.I.

(1) This Chapter provides for Part 5 to apply in relation to a company to which an income stream transfer is made (“ the transferee ”).
(2) An “income stream transfer” is a transfer by a person (“ the transferor ”) to which either of the following provisions applies—
(a) Chapter 1 of Part 16 of CTA 2010 (transfers of income streams by companies), or
(b) Chapter 5A of Part 13 of ITA 2007 (transfers of income streams by individuals).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/486F (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-486F
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.