# Income and Corporation Taxes Act 1988, Section 421: Taxation of borrower when loan under section 419 released etc

Extent: E+W+S+N.I.
Status: repealed

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Source: https://www.legislation.gov.uk/ukpga/1988/1/section/421 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-421
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.