Finance Act 2006 (c. 25)

SCHEDULES

SCHEDULE 6 U.K. Avoidance involving financial arrangements

Repeal of rent factoring provisions U.K.

1 (1) Sections 43A to 43G of ICTA (rent factoring) shall cease to have effect. U.K.

(2) The amendment made by this paragraph has effect in relation to transactions entered into on or after 6th June 2006.