# Income Tax Act 2007, Paragraph 97


Section 401 applies in relation to a loan used in one or more of the ways specified in subsection (2)(a) or (b) of that section only if the loan was made after 10 March 1981, but subsection (2)(c) of that section applies whenever the original loan was made.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/97 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-97
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.