373 Loans in excess of the qualifying maximum, and joint borrowers
Income and Corporation Taxes Act 1988 (1988 c 1) | Legislation

373  Loans in excess of the qualifying maximum, and joint borrowers

(1)     The provisions of this section have effect in relation to a loan where, by virtue of . . . section 365(3), only part of the interest on the loan would (apart from section 353(2)) be eligible for relief under section 353; and in this section any such loan is referred to as a “limited loan”.

(2)     None

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