OpenLegislation

Section 42 Abolition of interest relief for commercially let property.

United Kingdom

F1(1)

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(2)

That Act shall be further amended as follows—

F2(a)

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(b)

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(c)

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(d)

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(e)

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F3(3)

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(4)

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(5)

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F4(6)

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Annotations

Textual amendments

F1

S. 42(1)(2)(b)-(e) repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. III(7) Note 4 of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. III(7) Note 4

F2

S. 42(2)(a) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

F3

S. 42(3)-(5) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

F4

S. 42(6) repealed (29.4.1996 with effect as mentioned in ss. 80-105 of the amending Act) by 1996 c. 8, s. 205, Sch. 41 Pt. V(3)