Finance Act 1999

7(1)Section 373 of the Taxes Act 1988 (loans in excess of the qualifying maximum, and joint borrowers) is amended as follows.U.K.

F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)In subsection (6), for “sections 370 to 372” substitute “ section 370 ”.

Textual Amendments