SCHEDULES
SCHEDULE 13Employer asset-backed pension contributions etc
PART 4Transitional provision relating to Part 3
27Certain tax consequences not to have effect
1
This paragraph applies if, apart from this Part of this Schedule—
a
a relevant interest provision applies in relation to the asset-backed arrangement, and
b
as a result of the application of the relevant interest provision in relation to the asset-backed arrangement, an amount is or may be treated as interest under that provision.
2
3
In this paragraph “relevant interest provision” means—
a
section 809BZD, 809BZE, 809BZI or 809BZL of ITA 2007, or
b
section 761, 762, 766 or 769 of CTA 2010.