WebSection 879, Income Tax Act 2007 Practical Law coverage of this primary source reference and links to the underlying primary source materials. Links to this primary source To view … Web“UK ITA” means the UK Income Tax Act 2007. ... a Lender: (A) which is a bank (as defined for the purpose of section 879 of the UK ITA) making an advance under a Loan Document and is within the charge to United Kingdom corporation tax as respects any payments of interest made in respect of that advance or would be within such charge as ...
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