Mortgage interest relief
– see also MIRAS
Anti-avoidance
Legislation/Regulatory –
FA99 s. 38(5)
At source
– see MIRAS
General provisions
Generally
Commentary –
CGT and the Private Residence ¶110-000
;
Quick Overview ¶3080
;
CGT and the Private Residence ¶50-015
Inherited properties
Legislation/Regulatory –
SP A34
Non-relievable payment
Legislation/Regulatory –
FA99 s. 38(6)
Relievable payment
Legislation/Regulatory –
FA99 s. 38(6)
Residential property businesses
Commentary –
Quick Overview ¶7120
Time-limit for allocation of interest election
Legislation/Regulatory –
SP 8/89
Withdrawal of relief
Legislation/Regulatory –
FA99 s. 38