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Thanks for the question.
The spirit of the legislation is to avoid non-residents to have a tax advantage by transferring money from UK entities by way of loan or interest free loan etc. This happens when you get loans from UK entities on NON –commercial terms ie no/low interest or no collateral etc. Hence this is an Anti-avoidance provision – in the case of interest free loans or no collateral loans, the beneficiary is charged a deemed benefit calculated in accordance with subsections (3) to (7) of the Anti-avoidance rules at ICTA88/S736B .
To avoid this situation try to make your loan arrangement as commercial viable as possible ie on the same terms as what a third party lender would have done under the circumstances you are in as the borrower.
Hope this helps. Let me know if you have any further comments/questions