# Finance Act 1994, Paragraph 10

Extent: E+W+S+N.I.

(1) In subsection (2) of section 370 of the Taxes Act 1988 (conditions for interest to be treated as relevant loan interest)—
(a) after “section 353(2)” there shall be inserted “ and any other provision applying to interest falling to be treated as relevant loan interest ”; and
(b) for “from section 74(o) and, where applicable,” there shall be substituted “ (where applicable) from ”.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/1994/9/schedule/9/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-1994/schedule-9/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.