There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Paragraph 16.
16U.K.After section 564N insert—
(1)Chapter 1 of Part 8 of this Act (interest payments) has effect as if—
(a)purchase and resale arrangements involved the making of a loan, and
(b)alternative finance return were interest.
(2)Section 412 (information) has effect accordingly.”
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