Chapter 5A Transfers of income streamsF1
- 809AZAApplication of Chapter
- 809AZBValue of transferred income stream treated as income
- 809AZCException: amount otherwise taxed
- 809AZDException: certain annuities
- 809AZEException: transfer by way of security
- 809AZFPartnership shares
- 809AZGInterpretation
Annotations
Textual amendments
- F1
Pt. 13 Ch. 5A inserted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by Finance Act 2009 (c. 10), Sch. 25 para. 7