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Legislation

Finance Act 1997

Crossheading Double taxation relief

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Section 90 Restriction of relief for underlying tax.
Section 91 Disposals of loan relationships with or without interest.

Double taxation relief
Disposals of loan relationships with or without interest.

Section 91 | Disposals of loan relationships with or without 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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 91 repealed (1.4.2010) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)