410 Other business successions and reorganisations
Income Tax Act 2007 (2007 c 3) | Legislation

410  Other business successions and reorganisations

(1)     This subsection applies if—

(a)     a loan to which one of the business loan provisions or section 398 (loan to invest in partnership) applies is made to an individual (“the original loan”),

(b)     the company, partnership or co-operative in question is involved in a transaction as a

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