Part 6Relationships treated as loan relationships etc
F1Chapter 2BTransferred income streams
486FIntroduction to Chapter
(1)
This Chapter provides for Part 5 to apply in relation to a company to which an income stream transfer is made (“ the transferee ”).
(2)
An “income stream transfer” is a transfer by a person (“ the transferor ”) to which either of the following provisions applies—
(a)
F2Chapter 1 of Part 16 of CTA 2010 (transfers of income streams by companies), or
(b)
Chapter 5A of Part 13 of ITA 2007 (transfers of income streams by individuals).