Statute
Section 564M — Income Tax Act 2007: Treatment of alternative finance return as interest for ITTOIA 2005
Text of the provision Official document
Treatment of alternative finance return as interest for ITTOIA 2005 564M 1 Alternative finance return is treated as interest for the purposes of ITTOIA 2005.
2 References to interest in section 380 of that Act (funding bonds) include references to alternative finance return.
Official source: legislation.gov.uk
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