# Finance Act 2017, Paragraph 42


In section 173 (loans to which Chapter 7 applies), in subsection (1A)(b), for the words from “provide” to the end substitute “ make provision about amounts which, in the case of a taxable cheap loan, are to be treated as earnings in certain circumstances ”.

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Source: https://www.legislation.gov.uk/ukpga/2017/10/schedule/2/paragraph/42 (the official version)
Page: https://openlegislation.uk/finance-act-2017/schedule-2/paragraph-42
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.