[809BZL Deemed interest]
Income Tax Act 2007 (2007 c 3) | Legislation

[809BZL  Deemed interest]

[(1)     This section applies if—

(a)     there is a type 3 finance arrangement,

(b)     a relevant member is a person within the charge to income tax, and

(c)     in accordance with generally accepted accounting practice the partnership's accounts record an amount as a finance charge in

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