http://www.legislation.gov.uk/ukpga/1988/1/section/774E
Income and Corporation Taxes Act 1988
An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to capital gains tax; and to repeal as obsolete section 339(1) of the Income and Corporation Taxes Act 1970 and paragraphs 3 and 4 of Schedule 11 to the Finance Act 1980.
1988-02-09
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PART XVII TAX AVOIDANCE
CHAPTER VI MISCELLANEOUS
F2Factoring of income receipts etc
Annotations:
Amendments (Textual)
774ESections 774B and 774D: exceptions
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 774A-774G and preceding cross-heading inserted (with effect in accordance with Sch. 6 para. 6(2)-(7) of the amending Act) by Finance Act 2006 (c. 25), Sch. 6 para. 6(1)