Paragraph 7
United Kingdom
(1)
Section 373 of the Taxes Act 1988 (loans in excess of the qualifying maximum, and joint borrowers) is amended as follows.
F1(2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)
In subsection (6), for “sections 370 to 372” substitute “ section 370 ”.
Annotations
Textual amendments
- F1
Sch. 4 para. 7(2) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1