Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 section 399
Eligibility requirements for interest on loans within section 398
Section 399 sets out the two conditions that must both be satisfied before an individual can claim income tax relief on interest paid on a loan used to invest in a partnership.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.