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Finance Act 1973
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- UK Public General Acts
- 1973 c. 51
- PART III
- Section 44
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44Relief for interest on special charge
In relation to interest paid under subsection (3) of section 43 of the [1968 c. 44.] Finance Act 1968 after the end of the year 1972-73 subsection (5) of that section shall have effect as if the deduction allowable under it were a deduction in computing income for the purpose of ascertaining the excess of liability to income tax over what it would be if all income tax were chargeable at the basic rate to the exclusion of any other rate and as if for the reference to the standard rate there were substituted a reference to the basic rate.
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