# Finance Act 1991, Section 28: Mortgage interest relief: caravans.


(1) Section 354(3) of the Taxes Act 1988 (interest eligible for relief in the case of a caravan only if the caravan is large or certain conditions presupposing domestic rating are met) shall cease to have effect.
(2) This section shall have effect for the year 1991-92 and subsequent years of assessment.

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Source: https://www.legislation.gov.uk/ukpga/1991/31/section/28 (the official version)
Page: https://openlegislation.uk/finance-act-1991/section-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.