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Legislation

Finance Act 2013

Crossheading Other provisions

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Section 19 Employment income: duties performed in the UK and overseas
Section 20 Remittance basis: exempt property
Section 21 Payments on account
Section 22 Arrangements made by intermediaries
Section 23 Taxable benefit of cars: the appropriate percentage
Section 24 Gains from contracts for life insurance etc
Section 25 Qualifying insurance policies
Section 26 Transfer of assets abroad
Section 27 Payments of interest
Section 28 Disguised interest

Other provisions
Disguised interest

Section 28 | Disguised interest

From legislation.gov.uk

Schedule 12 contains provision about returns which are economically equivalent to interest.