383 Relief for interest payments
Income Tax Act 2007 (2007 c 3) | Legislation

Part 8 Other Reliefs

Chapter 1
Interest Payments

The relief: introduction

383  Relief for interest payments

(1)     A person who pays interest in a tax year is entitled to relief for the tax year for the interest if—

(a)     the loan on which the interest is payable is a loan to which a provision specified in subsection (2) applies,

(b)     the interest is eligible for relief

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