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 809BZM
Exceptions: preliminary
Section 809BZM is an introductory provision that sets the scene for the exceptions to the finance arrangement rules, identifying the three types of finance arrangement code that may be disapplied in certain circumstances.
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.