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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading General and supplementary provisions

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Section 415 Valuation of benefits
Section 416 Notional interest treated as paid if amount charged for beneficial loan

Chapter 3 Payments and benefits on termination of employment etc.
Crossheading General and supplementary provisions

Crossheading General and supplementary provisions

From legislation.gov.uk

Contents

Section 415 Valuation of benefits
Section 416 Notional interest treated as paid if amount charged for beneficial loan