Schedule 7A Beneficial loans: loans on ordinary commercial termsF1F2
United Kingdom
- Introduction
- Requirements relating to original loan
- Requirements relating to loan varied before 6th April 2000
- Requirements relating to loan varied on or after 6th April 2000
- Disregard of certain penalties, fees, etc.
- Meaning of 'member of the public’
Annotations
Textual amendments
- F1
Schs. 6, 6A, 7, 7A repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 paras. 110, 111, Sch 8 Pt. 1 (with Sch. 7)
- F2
Sch. 7A inserted (with effect in accordance with s. 57(2) of the amending Act) by Finance Act 2000 (c. 17), s. 57(1), Sch. 10 para. 5(2)