# Income Tax Act 2007, Paragraph 96


Section 399(4) (restriction on relief for interest on loans for purchasing interest in some film partnerships) only applies if the interest accrued on or after 10 March 2006.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/96 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-96
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.