http://www.legislation.gov.uk/uksi/1985/1252/contents/made

The Income Tax (Interest Relief) (No. 3) Regulations 1985

Westlaw

King's Printer of Acts of Parliament

2011-04-05

INCOME TAX

These Regulations amend Regulation 7 of the Principal Regulations which sets out the circumstances in which loans above the mortgage interest relief limit (at present £30,000) may be brought within the mortgage interest relief at source scheme.