Section FB 9 — Income Tax Act 2007: Financial arrangements rules

FB 9 Financial arrangements rules The financial arrangements rules do not apply to a financial arrangement transferred on a settlement of relationship property if the financial arrangement meets the criteria set out in section EW 10(6) (Financial arrangements to which financial arrangements rules apply). For the application of the old financial arrangements rules, see section EZ 45(c) (Application of old financial arrangements rules). Defined in this Act: financial arrangement , financial arrangements rules , old financial arrangement rules , settlement of relationship property Compare: 2004 No 35 s FF 2 Section FB 9: amended (with effect on 1 April 2008), on 6 October 2009, by section 203(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).