81(1)  [Substitutes ICTA 1988, s. 353(1).]

81(2)  [Inserts ICTA 1988, s. 353(1A)–(1H).]

81(3)  [Repealed by FA 1999, s. 139 and Sch. 20, Pt. III(7).]

81(4)  [Substitutes ICTA 1988, s. 369(3) and s. (5B).]

81(5)  Schedule 9 to this Act (which for the purposes of or in connection with the provisions of this section makes further modifications of certain enactments in relation to tax relief on interest payments) shall have effect.

81(6)  The preceding provisions of this section and that Schedule–

(a)shall have effect in relation to payments of interest made on or after 6th April 1994 (whenever falling due); and

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