SCHEDULES

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

Amendments of Part IX of the Taxes Act 1988

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1

Section 367 of the Taxes Act 1988 (supplementary provisions) is amended as follows.

2

Omit subsection (1) and, in subsection (2), the words “354(1) and”.

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4

In subsection (5), for “sections 356A to 357 and” substitute “ section ”.