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219U.K.ITA 2007 is amended as follows.
220U.K.In section 2 (overview of Act) after subsection (10) insert—
“(10A)Part 10A is about alternative finance arrangements.”
221U.K.In section 383(6) (relief for interest payments)—
(a)for “section 51(2) of FA 2005” substitute “ section 564O ”, and
(b)for “falling within section 47 of that Act” substitute “ to which section 564C applies ”.
222U.K.In section 849(4) (interaction with other Income Tax Acts provisions) for the words from the beginning to “make” substitute “ Section 564Q (deduction of income tax at source under this Part) makes ”.
223U.K.In Schedule 4 (index of expressions defined in that Act) insert at the appropriate place—
“alternative finance arrangements (in Part 10A) | section 564A(2)” |
“alternative finance return (in Part 10A) | sections 564I to 564L” |