[809CZA Loan or credit transaction defined]
Income Tax Act 2007 (2007 c 3) | Legislation

[Chapter 5C
Loan or Credit Transactions]

[809CZA  Loan or credit transaction defined]

[(1)     This section defines a loan or credit transaction for the purposes of sections 809CZB and 809CZC.

(2)     A transaction is a loan or credit transaction if it is—

(a)     effected with reference to the lending of money or the varying of the terms

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