SolvedCrossheading Loan charge
From legislation.gov.uk
Contents
- Section 15 Loan charge not to apply to loans or quasi-loans made before 9 December 2010
- Section 16 Election for loan charge to be split over three tax years
- Section 17 Loan charge reduced where underlying liability disclosed but unenforceable
- Section 18 Relief from interest on tax payable by a person subject to the loan charge
- Section 19 Minor amendments relating to the loan charge
- Section 20 Repaying sums paid to HMRC under agreements relating to certain loans etc
- Section 21 Operation of the scheme