[272B Meaning of “costs of a dwelling-related loan”]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[272B  Meaning of “costs of a dwelling-related loan”]

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

(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

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