[809BZJ Type 3 finance arrangement defined]
Income Tax Act 2007 (2007 c 3) | Legislation

[Type 3 arrangements]

[809BZJ  Type 3 finance arrangement defined]

[(1)     For the purposes of this Chapter an arrangement is a type 3 finance arrangement if conditions A and B are met.

(2)     Condition A is that—

(a)     a partnership holds an asset (“the security”) as a partnership asset at any time before the arrangement

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