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Finance Act 1988

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This is the original version (as it was originally enacted).

16(1)In section 420(2)(a)(i) (exception from charge in case where close company loans to borrower and spouse do not exceed £15,000) the words “or the wife or husband of the borrower” shall cease to have effect.

(2)This paragraph shall apply where the loan first mentioned in section 420(2) is made on or after 6th April 1990.

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