411 Ineligibility of interest where business is occupation of commercial woodlands
Income Tax Act 2007 (2007 c 3) | Legislation

411  Ineligibility of interest where business is occupation of commercial woodlands

(1)     Interest that would be eligible for relief under this Chapter apart from this section is not eligible if—

(a)     the interest is on a loan to which section 392, 396 or 398 applies,

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