Paragraph 1
United Kingdom
(1)
Section 353 of the Taxes Act 1988 (general provision for relief for interest payments) is amended as follows.
F1(2)
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(3)
In subsections (1A) and (1B), omit the words “354 or”.
F2(4)
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Annotations
Textual amendments
- F1
Sch. 4 para. 1(2) repealed (1.4.2010 with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 13 (with Sch. 9 paras. 1-9, 22)
- F2
Sch. 4 para. 1(4) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)