Paragraph 299

In section 18 (interest paid without deduction of income tax) at the end insert—

“(5)

References in this section to interest include references to—

(a)

alternative finance return within the meaning of Chapter 5 of Part 2 of the Finance Act 2005 (see section 57 of that Act), and

(b)

alternative finance return within the meaning of Chapter 6 of Part 6 of CTA 2009 (see sections 511 to 513 of that Act).”