Part 10AAlternative finance arrangements
Treatment of alternative finance return as interest etc
F1564ORelief 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.