Finance Act 2009 (c. 10)

Part 2 U.K. Income tax, corporation tax and capital gains tax

Simplification U.K.

48 Disguised interest U.K.

Schedule 24 contains provision about the corporation tax treatment of disguised interest.

49 Transfer of income streams U.K.

Schedule 25 contains provision about transfers of income streams.

50 SAYE schemes U.K.

(1) Schedule 26 contains provision amending Chapter 4 of Part 6 of ITTOIA 2005 (SAYE interest).

(2) The amendments made by that Schedule are treated as having come into force on 29 April 2009.