Part IVU.K. Income Tax, Corporation Tax and Capital Gains Tax
Chapter IU.K. Principal provisions
Income tax charge, rates and reliefsU.K.
76 Limit on relief for interest.U.K.
For the year 1996-97 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.