Finance Act 2005 (c. 7)

SCHEDULES

Valid from 07/04/2005

SCHEDULE 2 U.K. Alternative finance arrangements: further provisions

Income and Corporation Taxes Act 1988 (c. 1) U.K.

3 U.K. Section 349 of ICTA (certain payments to be made subject to deduction of income tax) has effect in relation to alternative finance return or profit share return as it has effect in relation to interest.