Paragraph 16

After section 564N insert—

“Relief for some alternative finance return under Chapter 1 of Part 8 etc

564O

(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.”