Chapter 5C Loan or credit transactionsF1
- 809CZALoan or credit transaction defined
- 809CZBCertain payments treated as yearly interest
- 809CZCTax charged on income transferred
Annotations
Textual amendments
- F1
Pt. 13 Ch. 5C inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 5 para. 7 (with Sch. 9 paras. 1-9, 22)