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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Introduction

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Section 173 Loans to which this Chapter applies
Section 173A Alternative finance arrangements
Section 174 Employment-related loans

Chapter 7 Taxable benefits: loans
Crossheading Introduction

Crossheading Introduction

From legislation.gov.uk

Contents

Section 173 Loans to which this Chapter applies
Section 173A Alternative finance arrangements
Section 174 Employment-related loans