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Open Date
04 Apr 2023
Closing Date
16 May 2023
Consultation closed

The interest limitation rules and short-stay accommodation

This Interpretation statement considers how the interest limitation rules apply to interest incurred for property used to provide short-stay accommodation.  It also explains what other income tax rules may be relevant to any interest that is deductible, depending on your circumstances.  This Interpretation statement explains how the rules apply to natural persons and trustees only.


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