Taxation (International and Other Provisions) Act 2010 Explanatory Notes

Section 809BZN: Exceptions

1166.This section specifies exceptions to sections 809BZA to 809BZL. It is based on section 774E(1) to (6) of ICTA.

1167.Subsection (6) refers to Part 10A of ITA (alternative finance arrangements), which is inserted by Schedule 2 to this Act and is based on Chapter 5 of Part 2 of FA 2005.

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