[564H Provision not at arm's length: exclusion of arrangements from sections 564C to 564G]
Income Tax Act 2007 (2007 c 3) | Legislation

[564H  Provision not at arm's length: exclusion of arrangements from sections 564C to 564G]

[(1)     Arrangements to which this section applies are not—

(a)     purchase and resale arrangements,

(b)     diminishing shared ownership arrangements,

(c)     deposit arrangements,

(d)     profit share agency arrangements, or

(e)     investment bond arrangements.

(2)     This section applies to arrangements if—

(a)

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