# Income Tax Act 2007, Section 742B: Value of certain benefits


Sections 742C to 742E apply where it is necessary, for the purpose of calculating a charge to income tax under the preceding provisions of this Chapter, to determine the value of a benefit provided to a person by way of—
(a) a payment by way of loan (see section 742C),
(b) making available movable property without any transfer of the property in it (see section 742D), or
(c) making available land for use without transferring the whole interest in it (see section 742E).

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/742B (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-742B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.