There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Paragraph 16.
16U.K.After section 564N insert—
(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.”
Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.
