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Income Tax Act 2007
Schedule 2
Part 9
Interest: loans for interests in close companies

Paragraph 91

Section 392(3)(a) does not apply if the shares were acquired before 14 March 1989.

← Paragraph 90

Paragraph 91

Paragraph 92 →

Legislation: Income Tax Act 2007
Citation: 2007 c. 3, paragraph 91
Versions: Latest · As enacted
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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