Corporation Tax Act 2010

770Exceptions: preliminaryU.K.
This section has no associated Explanatory Notes

(1)Sections 771 to 773 make provision for finance arrangement codes not to apply in certain circumstances.

(2)For the purposes of those sections each of the following groups of provisions is a finance arrangement code—

(a)sections 758 to 762 (type 1 arrangements),

(b)sections 763 to 766 (type 2 arrangements), and

(c)sections 767 to 769 (type 3 arrangements).