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Finance Bill

Scottish Land & Estates has made representation on the Finance Bill 2015-16 in relation to relief for finance costs related to residential property businesses. 

We have suggested amendment to clause 24 of the Bill.  As drafted we consider that the Bill will restrict the ability to offset interest payments on loans secured against properties which include let dwellings when those loans are intended for general investment not buy-to-let purposes.  The clause would make it more difficult for businesses to bring property up to standard and impact adversely on diversified rural businesses.  Our written evidence can be found here...

 

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2017 Scottish Rural Business Directory in association with Subaru, Download


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