InterestU.K.
46 Relief for interest.U.K.
For the year 1989-90 the qualifying maximum defined in section 367(5) of the Taxes Act 1988 (limit on relief for interest on certain loans) shall be£30,000.
F147 Close company loans: business expansion scheme.U.K.
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Textual Amendments
F1S. 47 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
F248 Close company loans: material interest.U.K.
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Textual Amendments
F2S. 48 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)