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Taxation (International and Other Provisions) Act 2010 Schedule 7 Part 9
Relocation of section 787 of ICTA (paragraphs 48–52)
Schedule 7 Part 9 relocates an anti-avoidance rule (formerly section 787 of ICTA) into the Income Tax Act 2007 as new section 809ZG, denying income tax relief for interest payments where the main purpose of the underlying transaction is to obtain a tax advantage.
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