{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-367A",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-367A.json",
  "legislation": "ukpga/1988/1",
  "legislation_title": "Income and Corporation Taxes Act 1988",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
  "path": "section/367A",
  "kind": "section",
  "number": "367A",
  "heading": "Alternative finance arrangements",
  "text": "(1) Sections 353 and 365 have effect as if—\n(a) purchase and resale arrangements involved the making of a loan, and\n(b) alternative finance return were interest.\n(2) Section 366 has effect accordingly.\n(3) In this section—\n“alternative finance return” has the meaning given in sections 564I to 564L of ITA 2007, and\n“purchase and resale arrangements” means arrangements to which section 564C of ITA 2007 applies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 367A inserted (1.4.2010 with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), Sch. 2 para. 47 (with Sch. 9)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/1/section/367A",
    "retrieved_at": "2026-10-29T09:49:54.309394+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}