Statute
Section 486F — Corporation Tax Act 2009: Introduction to Chapter
Text of the provision Official document
Introduction to Chapter 486F 1 This Chapter provides for Part 5 to apply in relation to a company to which an income stream transfer is made (“ the transferee ”).
2 An “income stream transfer” is a transfer by a person (“ the transferor ”) to which either of the following provisions applies—
a Chapter 1 of Part 16 of CTA 2010 (transfers of income streams by companies), or b Chapter 5A of Part 13 of ITA 2007 (transfers of income streams by individuals).
Official source: legislation.gov.uk
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