# Finance Act 1998, Paragraph 44


In section 787(3) of the Taxes Act 1988 (restriction of relief for payments of interest) for “section 403(7)" substitute “ section 83(2)(b) of the Finance Act 1996 (claim to treat non-trading deficit as eligible for group relief) ”.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/5/paragraph/44 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-5/paragraph-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.