Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Income Tax Act 2007

Crossheading Treatment of alternative finance return as interest etc

  • Section 564M Treatment of alternative finance return as interest for ITTOIA 2005
  • Section 564N Alternative finance return under arrangements for trade or property business purposes
  • Section 564O Relief for some alternative finance return under Chapter 1 of Part 8 etc
  • Section 564P Tax relief schemes and arrangements
  • Section 564Q Deduction of income tax at source under Part 15
  1. Treatment of alternative finance return as interest etc
  2. Relief for some alternative finance return under Chapter 1 of Part 8 etc

Section 564O | Relief for some alternative finance return under Chapter 1 of Part 8 etc

From legislation.gov.uk

(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.

PreviousNext
PrivacyTerms