18(1)Paragraph 9(2) above has effect in relation to any loan the only payments under which are payments falling within subsection (3) or (4) of section 38 of this Act.U.K.
(2)Paragraph 15 above has effect in relation to any claim for (or for part of) the year 2000-01 or any subsequent year of assessment.
(3)Paragraph 16 above has effect in relation to loans made on or after 6th April 2000.
(4)Paragraph 17 above has effect for the year 2000-01 and subsequent years of assessment.
(5)The other provisions of this Schedule have effect in relation to any payment of interest falling within subsection (3) or (4) of section 38 of this Act.