Skip to content

Contents

Legislation

Finance Act 1989

Crossheading Interest

Find in this level

Section 46 Relief for interest.
Section 47 Close company loans: business expansion scheme.
Section 48 Close company loans: material interest.

Interest
Close company loans: material interest.

Section 48 | Close company loans: material interest.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 48 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)