# Income and Corporation Taxes Act 1988, Section 379

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

In sections 369 to 378—
“contracts of general insurance” means contracts which fall within Part I of Schedule 1 to the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 and “contracts of long-term insurance” means contracts which fall within Part II of that Schedule;
“prescribed” . . . means prescribed by the Board;
“qualifying borrower” has the meaning given by section 376(1) to (3);
“qualifying lender” has the meaning given by section 376(4) . . . ;
“regulations” . . . means regulations made by the Board under section 378;
“relevant loan interest” has the meaning given by section 370(1);
“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.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/section/379 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-379
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.