Statute
Section 564O — Income Tax Act 2007: Relief for some alternative finance return under Chapter 1 of Part 8 etc
Text of the provision Official document
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.
Official source: legislation.gov.uk
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