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Transfers of income streams: the legislation and guidance

»Ê¹ÚÌåÓýapp legislation dealing with the treatment of the transferor and transferee of income streams can be found at:

CTA10/PT16/CH1 for company transferors

ITA07/Part13/Ch5A for individual transferors

CTA09/Part6/Ch2B onwards for company transferees.

»Ê¹ÚÌåÓýapp guidance on the treatment of corporate transferors and transferees can be found from CFM77000 onwards. »Ê¹ÚÌåÓýappre is also a section there on the treatment of non-corporate trader transferors. »Ê¹ÚÌåÓýapp treatment of individual transferors who transfer the right to income in a personal capacity (as opposed to as traders) is dealt with in the next pages of this manual.

»Ê¹ÚÌåÓýapp differences in the treatment of corporate and non-corporate transferors relate to the issue of when the income is treated as arising to the transferor and are dealt with here. »Ê¹ÚÌåÓýapp rest of the guidance from CFM77000 onwards applies to non-corporate transferors just as it does to companies.