Interest: loans for investing in co-operatives
3377.The condition that relief is only available for interest on a replacement loan if it replaces an original loan made after 10 March 1981 has been removed. See Change 71 in Annex 1.
Income Tax Act 2007
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- UK Public General Acts
- 2007 c. 3
- Explanatory Notes
- Commentary on Sections
- Schedule 2
- Part 9
- Interest: loans for investing in co-operatives
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