This section has no associated Explanatory Notes
431U.K.In section 178 (exception for loans where interest qualifies for tax relief)—
(a)in paragraph (a) for the words from “(general” to “MIRAS)” substitute “ or section 383 of ITA 2007 (relief for interest payments) ”, and
(b)in paragraph (b) for “that section” substitute “ section 353 of ICTA ”.