# Finance Act 2009, Paragraph 11


The amendments made by paragraphs 2(2) and 3 have effect in relation to any arrangement which produces for a company a return which is economically equivalent to interest if the company becomes a party to the arrangement on or after 22 April 2009.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-24/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.