# Finance Act 1999, Paragraph 14

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

In section 379 of the Taxes Act 1988 (interpretation of sections 369 to 378)—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) after the definition of “relevant loan interest” insert the following definition—
““separated” means separated under an order of a court of competent jurisdiction or by deed of separation or in such circumstances that the separation is likely to be permanent.”

---
Source: https://www.legislation.gov.uk/ukpga/1999/16/schedule/4/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-1999/schedule-4/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.