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Lfram. A management consultant. Is in the process of completing his tax return for the tax year 2014/15 and has asked your advice regarding the following interest payments he has made during the year:
i.Interest paid on a loan he incurred to purchase a laptop for use in his employment
ii.Interest paid on the mortgage for his principal private residence
iii.Interest paid on an amount he borrowed to finance the acquisition of 2,000 shares in a quoted company.
iv.Interest paid on a loan he took to invest capital in a partnership in order to become a partner.
Which of the lfram's Interest payments represent qualifying Interest and are deductible from his total income?
A.（i)only
B.（iii)and （iv)
C.（i),（ii) and （iv)
D. and (iv) only

填寫資料，我們會(huì)在兩天之內(nèi)發(fā)送上述資料給你

Answer：D
Relief is given for interest paid on loans incurred to finance expenditure for a qualifying purpose, which includes:
The acquisition of plant and machinery by an employed person for use in his employment.
The purchase of shares in an employee-controlled trading company by a full-time employee.
The purchase of a share in a partnership, or the contribution to a partnership of capital or a loan. The borrower must be a partner in the partnership.
The purchase of plant and machinery for use in the partnership, by a partner.

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