# Finance Act 1990, Section 71: Relief for interest.


For the year 1990-91 the qualifying maximum defined in section 367(5) of the Taxes Act 1988 (limit on relief for interest on certain loans) shall be £30,000.

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Source: https://www.legislation.gov.uk/ukpga/1990/29/section/71 (the official version)
Page: https://openlegislation.uk/finance-act-1990/section-71
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.