The rules introduced by the Finance Act 2000 that covered rent factoring by companies (see ¶300-035) were repealed, in relation to rent factoring transactions entered into on or after 6 June 2006. They were replaced by a new set of anti-avoidance rules that deal with ‘structured finance arrangements’ (SFAs), that include rent factoring but which are wider in scope than the former anti-avoidance rules. The rules dealing with the factoring of income receipts (i.e. ‘structured finance arrangements’) are at ITA 2007, Pt. 13, Ch. 5B.

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