Loan or credit transactions MeaningLegislation/Regulatory – CTA2010 s. 777 ; ITA2007 s. 809CZA Payments treated as interestLegislation/Regulatory – CTA2010 s. 778 ; ITA2007 s. 809CZB Relocation of provisionsLegislation/Regulatory – TIOPA2010 s. 369 Transfers of income, charge to taxLegislation/Regulatory – CTA2010 s. 779, Sch. 2, para. 89 ; ITA2007 s. 809CZC HMRC Guidance – BIM100190
MeaningLegislation/Regulatory – CTA2010 s. 777 ; ITA2007 s. 809CZA Payments treated as interestLegislation/Regulatory – CTA2010 s. 778 ; ITA2007 s. 809CZB Relocation of provisionsLegislation/Regulatory – TIOPA2010 s. 369 Transfers of income, charge to taxLegislation/Regulatory – CTA2010 s. 779, Sch. 2, para. 89 ; ITA2007 s. 809CZC HMRC Guidance – BIM100190
