374 Conditions for application of section 369
Income and Corporation Taxes Act 1988 (1988 c 1) | Legislation

374  Conditions for application of section 369

(1)     Section 369 does not apply to any relevant loan interest unless—

(a)     in the case of a loan of a description specified by regulations for the purposes of this paragraph, the borrower or, in the case of joint borrowers, each of them has given notice to the lender in the prescribed form certifying—

(i)     that he is a qualifying borrower; and

(ii)     that the interest is relevant loan interest; and

(iii)     such other matters as may be prescribed; or

(b)

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