SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Taxes Management Act 1970 (c. 9)

298

In section 17 (interest paid or credited by banks, building societies etc without deduction of income tax) after subsection (7) insert—

8

References in this section to interest include references to—

a

alternative finance return within the meaning of Chapter 5 of Part 2 of the Finance Act 2005 (see section 57 of that Act), and

b

alternative finance return within the meaning of Chapter 6 of Part 6 of CTA 2009 (see sections 511 to 513 of that Act).