Search Legislation

Advanced Search

Income Tax Act 2007

Part 9: Other reliefs

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.

Gift aid: restrictions on associated benefits

3378.This provision ensures that the priority rule introduced into section 419(8) of this Act (see Change 77 in Annex 1) does not operate retrospectively.

Qualifying maintenance payments: maintenance assessments

3379.This provision follows section 86 of the Child Support, Pensions and Social Security Act 2000 under which the amendments to section 347B of ICTA contained in paragraph 8 of Schedule 3 to that Act are commenced. The power to commence such amendments is now a power to appoint a day under this transitional provision.

Back to top

Options/Help

Print Options

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources