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Part 7U.K.Community investment tax relief

Modifications etc. (not altering text)

C1Pt. 7 modified by 2005 c. 7, s. 54A (as inserted (10.7.2008) by The Alternative Finance Arrangements (Community Investment Tax Relief) Order 2008 (S.I. 2008/1821), arts. 1, 2)

Chapter 7U.K.Supplementary and general

[F1Alternative finance arrangementsU.K.

Textual Amendments

F1S. 372A and cross-heading inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 51 (with Sch. 9 paras. 1-9, 22)

372AMeaning of “loan” and “interest”U.K.

(1)In this Part and regulations made under Chapter 2 of this Part—

(a)references to a “loan” include references to alternative finance arrangements, and

(b)references to “interest” include references to alternative finance return.

(2)In subsection (1)—

(3)Subsection (1) needs to be read with—

(a)section 372B, in the case of arrangements to which section 564C applies,

(b)section 372C, in the case of arrangements to which section 564E applies, and

(c)section 372D, in the case of arrangements to which section 564F applies.]