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 809DZA
Application of Chapter
Section 809DZA sets out the conditions under which the anti-avoidance rules in this Chapter apply to disposals of assets routed through partnerships in order to obtain a tax advantage.
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.