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Legislation

Income Tax Act 2007

Crossheading Supplementary provisions

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Section 412E Subsequent recovery of peer-to-peer loans
Section 412F Assigned loans treated as made by the assignee etc
Section 412G Nominees etc
Section 412H Interaction with other reliefs

CHAPTER 1A Irrecoverable peer-to-peer loans
Crossheading Supplementary provisions

Crossheading Supplementary provisions

From legislation.gov.uk

Contents

Section 412E Subsequent recovery of peer-to-peer loans
Section 412F Assigned loans treated as made by the assignee etc
Section 412G Nominees etc
Section 412H Interaction with other reliefs