Section 809BZG: Relevant change in relation to partnership
1140.This section defines “relevant change”. It is based on section 774C(2), (4), (6) and (7) of ICTA.
1141.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 809BZF(2)(d) and 809BZJ(2)(c).
1142.Subsection (5) defines “person involved in a relevant change” for the purposes of this Chapter.