This section has no associated Explanatory Notes
14U.K.After section 564L insert—
“Treatment of alternative finance return as interest etcU.K.
564MTreatment of alternative finance return as interest for ITTOIA 2005
(1)Alternative finance return is treated as interest for the purposes of ITTOIA 2005.
(2)References to interest in section 380 of that Act (funding bonds) include references to alternative finance return.”