Version Superseded: 06/04/2007
Point in time view as at 24/07/2002. This version of this provision has been superseded.
There are currently no known outstanding effects for the Finance Act 1998, Section 79.
(1)At the end of subsection (3A) of section 360 of the Taxes Act 1988 (loan to buy interest in close company) there shall be inserted the words “ or makes a claim in respect of them under Schedule 5B to the 1992 Act ”.
(2)This section has effect in relation to shares acquired on or after 6th April 1998.
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