SolvedCrossheading Benefit of taxable cheap loan treated as earnings
From legislation.gov.uk
Contents
- Section 175 Benefit of taxable cheap loan treated as earnings
- Section 175A Optional remuneration arrangements: “relevant amount” and “modified cash equivalent”
- Section 176 Exception for loans on ordinary commercial terms
- Section 177 Exceptions for loans at fixed rate of interest
- Section 178 Exception for loans where interest qualifies for tax relief
- Section 179 Exception for certain advances for necessary expenses
- Section 180 Threshold for benefit of loan to be treated as earnings