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Legislation

Finance Act 1981

Chapter I General

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Section 19—37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 38 Interest charged to capital.
Section 39—51 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter I · General
Interest charged to capital.

Section 38 | Interest charged to capital.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

(1)Repealed^F1

(3)Repealed^F2

(4)Repealed^F2

Notes

F1
S. 38(1)(2) repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31
F2
S. 38(3)(4) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)