[809ZK Circumstances in which financial advantage deemed to be obtained]
Income Tax Act 2007 (2007 c 3) | Legislation

[809ZK  Circumstances in which financial advantage deemed to be obtained]

[(1)     This section applies for the purposes of Condition B.

(2)     Subsection (3) applies where the arrangements entered into by the linked person (as mentioned in Condition A) involve a transaction to which—

(a)     that or any other linked person (“X”), and

(b)     another person

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