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Legislation

Finance Act 1999

Crossheading Relief for interest payments

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Section 37 Limit on relief for interest.
Section 38 Withdrawal of relief for interest on loans to buy land etc.
Section 39 Withdrawal of relief for interest on new annuity loans.
Section 40 Annuity loans: residence requirements and re-mortgages.
Section 41 Repayments attracting repayment supplement.

Part III Income Tax, Corporation Tax and Capital Gains Tax
Crossheading Relief for interest payments

Crossheading Relief for interest payments

From legislation.gov.uk

Contents

Section 37 Limit on relief for interest.
Section 38 Withdrawal of relief for interest on loans to buy land etc.
Section 39 Withdrawal of relief for interest on new annuity loans.
Section 40 Annuity loans: residence requirements and re-mortgages.
Section 41 Repayments attracting repayment supplement.