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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Calculation of amount of interest at official rate

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

Chapter 7 Taxable benefits: loans
Crossheading Calculation of amount of interest at official rate

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