Income and Corporation Taxes Act 1988 (c. 1)

SCHEDULES

SCHEDULE 20 U.K. CHARITIES: QUALIFYING INVESTMENTS AND LOANS M1

Marginal Citations

M1 Source—1986 c. 60 Sch. 7 Pts. II—IV.

PART I U.K. QUALIFYING INVESTMENTS

4 Any interest in land, other than an interest held as security for a debt of any description.