There is an additional tax relief available for individuals who borrow to invest in a general property partnership (see 2.5.2). The relief covers loans taken out for any of the following purposes:

the loan is taken out to buy a share in the partnership;

the individual needs the loan to fund his capital contribution to the partnership;

the individual intends to advance the money to the partnership; or

the individual is using the funds to repay any previous loans taken out for any of the above purposes.

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