# Taxation (International and Other Provisions) Act 2010, 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.”

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/16 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-2/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.