Transfer of income streams
Application
Assets through partnerships, disposal of
Company transferors, loan relationships
Disposals through partnerships
Exception
Amount otherwise taxes
Transfer by way of security
Generally
Interpretation
Loan relationships
Non-corporate transferors
Application
Exceptions
Lease of land, grant or surrender of
Oil licence, disposal of interest in
Partnership shares
Value of transferred income stream treated as income
Partnership shares
Pre-22 April 2009
Relevant amount treated as income
Relevant receipts, meaning
Transferee company
Transferor company
Charge to tax
Flowchart
Relevant receipts, meaning
Transfer, meaning