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Taxation (International and Other Provisions) Act 2010 Schedule 2 Part 1
New Part 10A of ITA 2007 – Alternative finance arrangements
Schedule 2 Part 1 inserts a new Part 10A into the Income Tax Act 2007, establishing the income tax rules for alternative finance arrangements — Sharia-compliant and similar financial products — ensuring they receive broadly the same tax treatment as conventional interest-bearing finance.
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