# Finance Act 2017, Paragraph 45


In section 180 (threshold for benefit of loan to be treated as earnings), in subsection (1), for the words before paragraph (a) substitute “ Section 175 does not have effect in relation to an employee and a tax year— ”.

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Source: https://www.legislation.gov.uk/ukpga/2017/10/schedule/2/paragraph/45 (the official version)
Page: https://openlegislation.uk/finance-act-2017/schedule-2/paragraph-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.