Date-stamp loading

Chapter 3 Principal provisions relating to the payment of interest (ss. 244-255)

Comparing proposed amendment...
In force
244. Relief for interest paid on certain home loans.
In force
244A. Application of section 244 (relief for interest paid on certain home loans) of Principal Act.
In force
245. Relief for certain bridging loans.
In force
246. Interest payments by companies and to non-residents.
In force
246A. Interest in respect of wholesale debt instruments.
In force
247. Relief to companies on loans applied in acquiring interest in other companies.
In force
248. Relief to individuals on loans applied in acquiring interest in companies.
In force
248A. Restriction of relief in respect of loans applied in acquiring interest in companies and partnerships.
In force
249. Rules relating to recovery of capital and replacement loans.
In force
250. Extension of relief under section 248 to certain individuals in relation to loans applied in acquiring interest in certain companies.
In force
250A. Restriction of relief to individuals in respect of loans applied in acquiring interest in companies.
In force
251. Restriction of relief to individuals on loans applied in acquiring shares in companies where a claim for "BES relief" or "film relief" is made in respect of amount subscribed for shares.
In force
252. Restriction of relief to individuals on loans applied in acquiring interest in companies which become quoted companies.
In force
253. Relief to individuals on loans applied in acquiring interest in partnerships.
In force
254. Interest on borrowings to replace capital withdrawn in certain circumstances from a business.
In force
255. Arrangements for payment of interest less tax or of fixed net amount.