SCHEDULES
SCHEDULE 2Transitionals and savings
Part 9Other reliefs
Interest: loans for investing in co-operatives
97
Section 401 applies in relation to a loan used in one or more of the ways specified in subsection (2)(a) or (b) of that section only if the loan was made after 10 March 1981, but subsection (2)(c) of that section applies whenever the original loan was made.