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Taxation (International and Other Provisions) Act 2010 Schedule 2 Part 3
Other amendments relating to alternative finance arrangements
Schedule 2 Part 3 (paragraphs 46–55) makes amendments across several tax Acts to ensure that alternative finance arrangements — such as Sharia-compliant financial products — are treated in the same way as conventional interest-bearing loans for the purposes of interest relief, employee benefit-in-kind rules, Community Investment Tax Relief, and recognised stock exchange designations.
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