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Legislation

Income Tax Act 2007

Crossheading Loans for interests in employee-controlled companies

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

Chapter 1 Interest payments
Crossheading Loans for interests in employee-controlled companies

Crossheading Loans for interests in employee-controlled companies

From legislation.gov.uk

Contents

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