SCHEDULES

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

Amendments of Part IX of the Taxes Act 1988

1

1

Section 353 of the Taxes Act 1988 (general provision for relief for interest payments) is amended as follows.

F22

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3

In subsections (1A) and (1B), omit the words “354 or”.

F14

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