SCHEDULES
SCHEDULE 7Commercially let property: Corporation Tax
1
In subsection (6) of section 338 of the Taxes Act 1988 (charges on income), for paragraph (d) and the words after that paragraph (allowance of interest as a charge on income in a case where it would be eligible for relief in the case of an individual) there shall be substituted the following paragraph—
d
the interest qualifies under section 338A for treatment in accordance with this paragraph as a charge on income.