# Finance Act 2013, Section 28: Disguised interest


Schedule 12 contains provision about returns which are economically equivalent to interest.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/section/28 (the official version)
Page: https://openlegislation.uk/finance-act-2013/section-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.