Finance Act 1991 (c. 31)

SCHEDULES

SCHEDULE 6 U.K. RESTRICTION OF HIGHER RATE RELIEF: BENEFICIAL LOANS ETC

Taxation of beneficial loan arrangements U.K.

4 U.K. Paragraph 6 of that Schedule (meaning of “interest eligible for relief” in Part III, which is superseded by amendments made by paragraph 5 below) shall be omitted.