Related Commentary  

272B(1)  Subsections (2) to (5) apply for the purposes of section 272A.

272B(2)  “Dwelling-related loan”, in relation to a property business, means so much of an amount borrowed for purposes of the business as is referable (on a just and reasonable apportionment) to so much of the business as is carried on for the purpose of generating income from–

(a)land consisting of a dwelling-house or part of a dwelling-house, or

(b)an estate, interest or right in or over land within paragraph (a),

but see subsections (3) and (4).

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