299U.K.In section 18 (interest paid without deduction of income tax) at the end insert—
“(5)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).”