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Legislation

Finance Act 1996

Crossheading Introductory provisions

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Section 80 Taxation of loan relationships.
Section 81 Meaning of “loan relationship” etc.

Chapter II Loan relationships
Crossheading Introductory provisions

Crossheading Introductory provisions

From legislation.gov.uk

Contents

Section 80 Taxation of loan relationships.
Section 81 Meaning of “loan relationship” etc.