OpenLegislation

Paragraph 21 Loans

Original text. Later amendments are not shown.

(1)

The amount of interest on or any similar charges in respect of—

(a)

bank loans and overdrafts and any other loan which—

(i)

are repayable otherwise than by instalments and fall due for repayment before the end of the period of five years beginning with the day next following the end of the period of account;

(ii)

are repayable by instalments the last of which falls due for payment before the end of that period; and

(b)

any other kind of loans made to the association.

(2)

The amount of income from listed investments.

(3)

The amount of rent from land after deduction of ground rents, rates and other outgoings.