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Legislation
Income Tax Act 2007

Crossheading The relief: introduction

  • Section 383 Relief for interest payments
  • Section 384 General restrictions on relief under Chapter
  • Section 384A Restriction on relief where arrangements minimise risk to borrower
  • Section 384B Restriction on relief where cash basis applies
  • Section 385 General provisions about loans
  • Section 386 Loans partly meeting requirements
  • Section 387 Exclusion of double relief etc
  1. Chapter 1 Interest payments
  2. Crossheading The relief: introduction

Crossheading The relief: introduction

From legislation.gov.uk

Contents

  1. Section 383 Relief for interest payments
  2. Section 384 General restrictions on relief under Chapter
  3. Section 384A Restriction on relief where arrangements minimise risk to borrower
  4. Section 384B Restriction on relief where cash basis applies
  5. Section 385 General provisions about loans
  6. Section 386 Loans partly meeting requirements
  7. Section 387 Exclusion of double relief etc
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