Skip to content

How it works Search the law Pricing For IT teams

Sign in Start free trial

Contents

Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Calculation of amount of interest at official rate

Find in this level

Section 181 The official rate of interest
Section 182 Normal method of calculation: averaging
Section 183 Alternative method of calculation

Income Tax (Earnings and Pensions) Act 2003
Chapter 7 Taxable benefits: loans

Crossheading Calculation of amount of interest at official rate

From legislation.gov.uk

Contents

Section 181 The official rate of interest
Section 182 Normal method of calculation: averaging
Section 183 Alternative method of calculation

Privacy Cookies Terms