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Legislation

Income Tax Act 2007

Crossheading Loans for plant or machinery

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Section 388 Loan to buy plant or machinery for partnership use
Section 389 Eligibility requirements for interest on loans within section 388
Section 390 Loan to buy plant or machinery for employment use
Section 391 Eligibility requirements for interest on loans within section 390

Income Tax Act 2007
Chapter 1 Interest payments

Crossheading Loans for plant or machinery

From legislation.gov.uk

Contents

Section 388 Loan to buy plant or machinery for partnership use
Section 389 Eligibility requirements for interest on loans within section 388
Section 390 Loan to buy plant or machinery for employment use
Section 391 Eligibility requirements for interest on loans within section 390

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