Part 2 Amendments of other Enactments
Finance Act 2002 (2002 c 23) | Legislation

Part 2 Amendments of other Enactments

The Taxes Act 1988

Introductory

43

The Taxes Act 1988 is amended as follows.

Incidental costs of obtaining loan finance

44

In section 77(2)(a) (meaning of “qualifying loan†etc) omit sub-paragraph (ii) (interest deductible

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