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Taxation (International and Other Provisions) Act 2010 Schedule 8 Part 10
Factoring of income etc.
Schedule 8 Part 10 (paragraphs 264–275) makes consequential amendments to several existing tax Acts to reflect the rewrite of the rules on factoring of income receipts, structured finance arrangements, and loan or credit transactions into new provisions in ITA 2007 and CTA 2010.
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