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Contents

Legislation
Finance Act 1991

Crossheading Interest

  • Section 26 Relief for interest.
  • Section 27 Abolition of higher rate relief on certain mortgage interest etc.
  • Section 28 Mortgage interest relief: caravans.
  1. Interest
  2. Relief for interest.

Section 26 | Relief for interest.

From legislation.gov.uk

For the year 1991-92 the qualifying maximum defined in section 367(5) of the Taxes Act 1988 (limit on relief for interest on certain loans) shall be £30,000.

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