Section 57B Cash basis: interest payments on loansF1
United Kingdom Repealed
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annotations
Textual amendments
- F1
S. 57B and cross-heading omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 10 paras. 7(b), 47 (with Sch. 10 paras. 48-50)