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Legislation

Finance Act 1996

Chapter III Provisions relating to the Schedule E charge

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Section 106 Living accommodation provided for employees.
Section 107 Beneficial loans.
Section 108 Incidental benefits for holders of certain offices etc.
Section 109 Charitable donations: payroll deduction schemes.
Section 110 PAYE settlement agreements.

Chapter III · Provisions relating to the Schedule E charge
Beneficial loans.

Section 107 | Beneficial loans.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 106-110 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)