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Legislation
Income Tax Act 2007

Crossheading Loans for interests in employee-controlled companies

  • Section 396 Loan to buy interest in employee-controlled company
  • Section 397 Eligibility requirements for interest on loans within section 396
  1. Income Tax Act 2007
  2. /
  3. /Chapter 1 Interest payments

Crossheading Loans for interests in employee-controlled companies

From legislation.gov.uk

Contents

  1. Section 396 Loan to buy interest in employee-controlled company
  2. Section 397 Eligibility requirements for interest on loans within section 396
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