Introduction Overview Overview Section 764: Relevant change in relation to partnership
2320.This section defines “relevant change”. It is based on section 774C(2), (4), (6) and (7) of ICTA.
2321.This section applies for the purposes of this Chapter and, therefore, is used in defining both “type 2 finance arrangement” and “type 3 finance arrangement”. See sections 763(2)(d) and 767(2)(c).
2322.Subsection (5) defines “person involved in a relevant change” for the purposes of this Chapter.