PART IX ANNUAL PAYMENTS AND INTEREST

Relief for payments of interest (excluding MIRAS)

356B Residence basis: married couples.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 356A-356D inserted (1.8.1988) by Finance Act 1988 (c. 39), s. 42(1)(4); and s. 356B substituted (1990-91 and subsequent years) by Finance Act 1988 (c. 39), Sch. 3 para. 14
Ss. 354-358 repealed (with effect in accordance with Sch. 4 para. 18(5), Sch. 20 Pt. 3(7) Note 4 of the repealing Act) by Finance Act 1999 (c. 16), Sch. 4 para. 2, Sch. 20 Pt. 3(7)