Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 section 564E
Deposit arrangements
Section 564E defines the conditions under which deposit arrangements with a financial institution qualify as alternative finance arrangements, so that the returns received are treated as alternative finance return rather than conventional interest.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.