[196H Employer asset-backed contributions: “relevant change in relation to the partnership” and “person involved in the relevant change”]
Finance Act 2004 (2004 c 12) | Legislation

[196H  Employer asset-backed contributions: “relevant change in relation to the partnership” and “person involved in the relevant change”]

[(1)     For the purposes of sections 196D and 196F there is a relevant change in relation to the partnership if condition X or Y is met.

(2)     Condition X is that, in connection with the asset-backed arrangement, the lender or a

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