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Legislation
Income Tax Act 2007

Crossheading Loans for investing in partnerships

  • Section 398 Loan to invest in partnership
  • Section 399 Eligibility requirements for interest on loans within section 398
  • Section 399A Property partnerships: restriction of relief for investment loan interest
  • Section 399B Property partnerships: tax reduction for non-deductible loan interest
  • Section 400 Film partnerships
  1. Income Tax Act 2007
  2. /
  3. /Chapter 1 Interest payments

Crossheading Loans for investing in partnerships

From legislation.gov.uk

Contents

  1. Section 398 Loan to invest in partnership
  2. Section 399 Eligibility requirements for interest on loans within section 398
  3. Section 399A Property partnerships: restriction of relief for investment loan interest
  4. Section 399B Property partnerships: tax reduction for non-deductible loan interest
  5. Section 400 Film partnerships
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