353 General provision
Income and Corporation Taxes Act 1988 (1988 c 1) | Legislation

Relief for payments of interest (excluding MIRAS)

353  General provision

[(1)     Where a person pays interest in any year of assessment, that person, if he makes a claim to the relief, shall for that year of assessment be entitled (subject to . . . [section 52 of ITTOIA 2005]) to relief in accordance with this section in respect of so much (if any) of the amount of that interest as is eligible for relief under this section by virtue of [section 365].]

[[(1A)     Where a person is entitled for a

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