# Finance Act 1987, Paragraph 7


(1) In section 92, after subsection (4) there shall be inserted —
“(4A) Interest paid under subsection (2) above shall not constitute income for any tax purposes.”
(2) This paragraph shall be deemed always to have had effect.

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Source: https://www.legislation.gov.uk/ukpga/1987/16/schedule/7/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-1987/schedule-7/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.