Chapter 7 Taxable benefits: loansC1
- Introduction
- Benefit of taxable cheap loan treated as earnings
- Calculation of amount of interest at official rate
- Supplementary provisions relating to taxable cheap loans
- Loan released or written off
- General supplementary provisions
Annotations
Modifications
- C1
Pt. 3 Ch. 7 extended (with modifications) (with effect in accordance with s. 97(3) of the amending Act) by Finance Act 2006 (c. 25), s. 97(1)(2)