Finance Act 1999 (c. 16)

SCHEDULES

SCHEDULE 4 U.K. Withdrawal of relief for interest on loans to buy land etc.

Amendments of Part IX of the Taxes Act 1988 U.K.

14 U.K. In section 379 of the Taxes Act 1988 (interpretation of sections 369 to 378)—

F1 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c) after the definition of “relevant loan interest” insert the following definition—

““separated” means separated under an order of a court of competent jurisdiction or by deed of separation or in such circumstances that the separation is likely to be permanent.”

Textual Amendments

F1 Sch. 4 para. 14(a)(b) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1