# Income Tax Act 2007, Section 564O: Relief for some alternative finance return under Chapter 1 of Part 8 etc


(1) Chapter 1 of Part 8 of this Act (interest payments) has effect as if—
(a) purchase and resale arrangements involved the making of a loan, and
(b) alternative finance return were interest.
(2) Section 412 (information) has effect accordingly.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/564O (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-564O
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.