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Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 7 Taxable benefits: loans

  • Crossheading Introduction
  • Crossheading Benefit of taxable cheap loan treated as earnings
  • Crossheading Calculation of amount of interest at official rate
  • Crossheading Supplementary provisions relating to taxable cheap loans
  • Crossheading Loan released or written off
  • Crossheading General supplementary provisions
  1. Part 3 Employment income: earnings and benefits etc. treated as earnings
  2. Chapter 7 Taxable benefits: loans

Chapter 7 Taxable benefits: loans

From legislation.gov.uk

Contents

  1. Crossheading Introduction
  2. Crossheading Benefit of taxable cheap loan treated as earnings
  3. Crossheading Calculation of amount of interest at official rate
  4. Crossheading Supplementary provisions relating to taxable cheap loans
  5. Crossheading Loan released or written off
  6. Crossheading General supplementary provisions
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