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 809BZF
Type 2 finance arrangement defined
Section 809BZF defines a "type 2 finance arrangement", which is a specific structure involving partnerships designed to disguise what is, in substance, a lending transaction as a profit-sharing arrangement.
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.