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Income Tax (Earnings and Pensions) Act 2003

Crossheading Valuation of benefits etc.

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Section 398 Valuation of benefits
Section 399 Employment-related loans: interest treated as paid

Income Tax (Earnings and Pensions) Act 2003
Chapter 2 Benefits from employer-financed retirement benefits

Crossheading Valuation of benefits etc.

From legislation.gov.uk

Contents

Section 398 Valuation of benefits
Section 399 Employment-related loans: interest treated as paid

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