# Finance (No. 2) Act 2017, Paragraph 63


In Chapter 1 of Part 8 (relief for interest payments), in section 384B(1) (restriction on relief for interest payments where cash basis applies), after “for the tax year” insert “or if the profits of a UK property business or overseas property business carried on by the partnership are calculated on the cash basis for the tax year (see section 271D of ITTOIA 2005).

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/2/paragraph/63 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-2/paragraph-63
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.