Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Earnings and Pensions) Act 2003 section 178
Exception for loans where interest qualifies for tax relief
Section 178 provides that an employment-related loan will not be treated as a taxable cheap loan for a particular tax year if the interest on that loan would qualify for tax relief or be deductible for tax purposes.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.