Income and Corporation Taxes Act 1988 (c. 1)

SCHEDULES

SCHEDULE 20 U.K. [F1 CHARITABLE COMPANIES]: QUALIFYING INVESTMENTS AND LOANS M1

Textual Amendments

F1 Words in Sch. 20 heading substituted (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 237(5) (with Sch. 2)

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.