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Taxation (International and Other Provisions) Act 2010

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Changes over time for: Paragraph 16

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16U.K.After section 564N insert—

564ORelief for some alternative finance return under Chapter 1 of Part 8 etc

(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.

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