Overview Section 367A of ICTA: Alternative finance arrangements
795.This section brings alternative finance arrangements within the scope of sections 353 and 365 of ICTA, which provide for relief for interest payment in certain limited circumstances. It is based on section 51(2) of FA 2005.
796.The section has been inserted here because the legislation only affects a defined group of people and will eventually be spent when there are no longer any eligible claimants.