SCHEDULES

SCHEDULE 4 U.K. Withdrawal of relief for interest on loans to buy land etc.

Amendments of Part IX of the Taxes Act 1988 U.K.

11 U.K.In section 376 of the Taxes Act 1988 (meaning of qualifying borrowers and qualifying lenders), omit—

(a) in subsection (3), the words from “and” to the end; and

(b) subsection (6).