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 373 of the Taxes Act 1988 (loans in excess of the qualifying maximum, and joint borrowers) is amended as follows.

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3

In subsection (6), for “sections 370 to 372” substitute “ section 370 ”.