# Finance Act 2002, Paragraph 44: Incidental costs of obtaining loan finance


In section 77(2)(a) (meaning of “qualifying loan” etc) omit sub-paragraph (ii) (interest deductible under section 338 against total profits).

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Source: https://www.legislation.gov.uk/ukpga/2002/23/schedule/25/paragraph/44 (the official version)
Page: https://openlegislation.uk/finance-act-2002/schedule-25/paragraph-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.