SCHEDULES

SCHEDULE 2Transitionals and savings

Part 9Other reliefs

Interest: loans for investing in co-operatives

97

Section 401 applies in relation to a loan used in one or more of the ways specified in subsection (2)(a) or (b) of that section only if the loan was made after 10 March 1981, but subsection (2)(c) of that section applies whenever the original loan was made.