Commentary on Sections Overview Overview Section 834: Arrangements treated as repayment of UK-linked debts
3104.This section supplements section 833 and deals with indirect methods of repaying UK-linked debts using relevant foreign income. It is based on section 65(8) and (9) of ICTA.
3105.Subsection (4) extends the usual meaning of lender to include any person for the time being entitled to repayment (i.e. not necessarily the person who lent the money).