Statute
Section 404 — Income Tax Act 2007: Eligibility requirements for interest on loans within section 403
Text of the provision Official document
Eligibility requirements for interest on loans within section 403 404 Interest on a loan within section 403(1) is eligible for relief only so far as it is paid in respect of a period ending within 12 months from the making of the loan used as mentioned in section 403(1)(a).
Official source: legislation.gov.uk
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