SCHEDULES

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

Commencement

18

F21

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2

Paragraph 15 above has effect in relation to any claim for (or for part of) the year 2000-01 or any subsequent year of assessment.

F13

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4

Paragraph 17 above has effect for the year 2000-01 and subsequent years of assessment.

5

The other provisions of this Schedule have effect in relation to any payment of interest falling within subsection (3) or (4) of section 38 of this Act.