[F1564O Relief for some alternative finance return under Chapter 1 of Part 8 etcU.K.
This section has no associated Explanatory Notes
(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.]
Textual Amendments
F1S. 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)