Income Tax Act 2007

This adran has no associated Nodiadau Esboniadol

109(1)Section 592(3) does not apply if the qualifying distribution was received by the borrower before the relevant date.U.K.

(2)The relevant date is—

(a)if the borrower is an individual, 6 November 2003, and

(b)if the borrower is not an individual, 17 March 2004.