http://www.legislation.gov.uk/id/ukpga/2009/10

SCHEDULES

SCHEDULE 25Transfers of income streams

Part 1Company transferors

Exception: transfer by way of security

4

This Part does not apply if the consideration for the transfer is the advance under an arrangement that is a structured finance arrangement for the purposes of section 774A or 774C of ICTA in relation to the transferor or a partnership in which the transferor is a partner.