Finance Act 1991

28 Mortgage interest relief: caravans.U.K.

(1)Section 354(3) of the Taxes Act 1988 (interest eligible for relief in the case of a caravan only if the caravan is large or certain conditions presupposing domestic rating are met) shall cease to have effect.

(2)This section shall have effect for the year 1991-92 and subsequent years of assessment.