Meaning

Legislation/Regulatory – CTA2010 s. 777 ; ITA2007 s. 809CZA

Payments treated as interest

Legislation/Regulatory – CTA2010 s. 778 ; ITA2007 s. 809CZB

Relocation of provisions

Legislation/Regulatory – TIOPA2010 s. 369

Transfers of income, charge to tax

Legislation/Regulatory – CTA2010 s. 779, Sch. 2, para. 89 ; ITA2007 s. 809CZC
HMRC Guidance – BIM100190 ; SAIM9110