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Legislation
Finance Act 1998

Crossheading Relief for interest and losses etc.

  • Section 79 Relief for loan to acquire interest in a close company.
  • Section 80 Relief for losses on unlisted shares in trading companies.
  • Section 81 Group relief: special rules for consortium cases.
  • Section 82 Carry forward of non-trading deficit on loan relationships.
  1. Relief for interest and losses etc.
  2. Relief for loan to acquire interest in a close company.

Section 79 | Relief for loan to acquire interest in a close company.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

(1)RepealedF1

(2)RepealedF2

Notes

  1. F1

    S. 79(1) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

  2. F2

    S. 79(2) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 13 (with Sch. 9 paras. 1-9, 22)

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