Mortgage interest relief for investers now - You can now only claim only 75%

landlord

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I know in the last emergency budget that mortgage interest relief for residential investment properties was reduced to 75%, but when exactly did this kick in? Was it the 1st of January 2009?
I am trying to calculate my pre tax for the tax year 2009.
 
Can anyone in the know answer this, I would also like to know! Does it kick in 1st Jan 2009, or May 2009 (when it was introduced/announced)??
 
Thanks papervalue. Just to be clear, this means interest payed up until 07/04/09 can be put 100% against income, and interest after 07/04/09 can be put 75% against rental income??

The above is the way I would treat it
 
From A Revenue Guide to Rental Income - IT 70

Can anyone in the know answer this, I would also like to know! Does it kick in 1st Jan 2009, or May 2009 (when it was introduced/announced)??