Section 564O Relief for some alternative finance return under Chapter 1 of Part 8 etcF1
Chapter 1 of Part 8 of this Act (interest payments) has effect as if—
purchase and resale arrangements involved the making of a loan, and
alternative finance return were interest.
Section 412 (information) has effect accordingly.
Annotations
Textual amendments
- F1
S. 564O inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 16 (with Sch. 9 paras. 1-9, 22)
Notes on Part 10A
Textual amendments
- F1
Pt. 10A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 2 (with Sch. 9 paras. 1-9, 22)
Notes on Treatment of alternative finance return as interest etc
Textual amendments
- F1
S. 564M and cross-heading inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 14 (with Sch. 9 paras. 1-9, 22)