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SCHEDULES

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

CommencementU.K.

18F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

(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.

F2(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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.

Textual Amendments

F2Sch. 4 para. 18(3) omitted (with effect in accordance with Sch. 14 para. 18 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 14 para. 17(h)