A special form of tax relief is given where a person pays interest that is eligible for relief under ITA 2007, s. 383 as either:

interest that is paid on a loan to buy plant or machinery for use in a partnership (eligible for relief under ITA 2007, s. 388) (see ¶115-250); or

interest that is paid on a loan to invest in a partnership (eligible for relief under ITA 2007, s. 398) (see ¶115-450).

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