SCHEDULES
F1SCHEDULE 7
Annotations:
Amendments (Textual)
1
In subsection (6) of section 338 of the Taxes Act 1988 (charges on income), for paragraph (d) and the words after that paragraph (allowance of interest as a charge on income in a case where it would be eligible for relief in the case of an individual) there shall be substituted the following paragraph—
d
the interest qualifies under section 338A for treatment in accordance with this paragraph as a charge on income.
Sch. 7 repealed (29.4.1996 with effect as mentioned in ss. 80-105 of the amending Act) by 1996 c. 8, s. 205, Sch. 41 Pt. V(3) Note