Application of section 809CZC of ITA 2007 (income-transfer under loan or credit transaction)
1454.This paragraph is a saving for the words in section 786 of ICTA 1988 omitted by paragraph 9(1)(d) of Schedule 25 to FA 2009. This saving applies in relation to transfers before 22 April 2009 in accounting periods which begin before that date and end on or after 1 April 2010.