[374A Interest which never has been relevant loan interest etc]
Income and Corporation Taxes Act 1988 (1988 c 1) | Legislation

[374A  Interest which never has been relevant loan interest etc]

[(1)     This section applies where, in the case of any loan, interest on the loan never has been relevant loan interest or the borrower never has been a qualifying borrower.

(2)     Without prejudice to subsection (3) below, in relation to a payment of interest—

(a)     as respects which

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