Skip to content

Contents

Legislation

Finance Act 1991

Crossheading Benefits in kind

Find in this level

Section 29 Car benefits.
Section 30 Mobile telephones.
Section 31 Beneficial loans: increase of de minimis limit.

Benefits in kind
Beneficial loans: increase of de minimis limit.

Section 31 | Beneficial loans: increase of de minimis limit.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Notes

F1
S. 31 repealed (3.5.1994 with effect in accordance with s. 88(5) of the amending Act) by 1994 c. 9, s. 88(5), 258, Sch. 26 Pt. V(5) Note