StatuteCorporation Tax Act 2010

Section 770 — Corporation Tax Act 2010: Exceptions: preliminary

Text of the provision Official document

Exceptions: preliminary 770 1 Sections 771 to 773 make provision for finance arrangement codes not to apply in certain circumstances.

2 For the purposes of those sections each of the following groups of provisions is a finance arrangement code—

a sections 758 to 762 (type 1 arrangements),

b sections 763 to 766 (type 2 arrangements),

and c sections 767 to 769 (type 3 arrangements).

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