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 182
Normal method of calculation: averaging
Section 182 sets out the normal method for calculating the notional interest on an employment-related loan at the official rate, using an averaging approach across the tax year.
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.