Finance (No. 2) Act 1979

10Relief for interest: extension of transitional provisions

In section 19(4)(b) and (c) of the [1974 c. 30.] Finance Act 1974 (transitional relief for interest payable before 6th April 1980) for " 1980" there shall be substituted " 1982 " ; and the same amendment shall be made in section 122(1)(c) of the Taxes Act and paragraph 2(1)(c) and (2) of Schedule 12 to that Act (transitional relief for interest payable before that date to nonresidents out of foreign income).