8U.K.Section 787 of ICTA (restriction of relief for payments of interest) has effect in relation to alternative finance return F1... as it has effect in relation to interest.
Textual Amendments
F1Words in Sch. 2 para. 8 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 664(4), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)