Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 section 809AZB
Value of transferred income stream treated as income
Section 809AZB determines how the value of a transferred income stream is calculated and taxed as income of the transferor, including the timing of when that income is treated as arising.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.