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Income Tax (Earnings and Pensions) Act 2003 section Schedule 7 paragraphs 28–29
Taxable benefits: notional loans in respect of acquisitions of shares
Section Schedule 7 paragraphs 28–29 deal with the transitional rules for taxable benefits arising from notional loans connected to share acquisitions, preserving the treatment of pre-2003 notional loans under the previous ICTA regime.
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