Point in time view as at 24/02/2022.
There are currently no known outstanding effects for the Finance Act 2004, Loan does not comply with section 179(1) when made.
5(1)If a loan does not comply with section 179 (1) (authorised employer loan) when it is made, there is an unauthorised payment of an amount equal to the largest of such of amounts 1, 2, A, B, and C as arise in relation to the loan.U.K.
(2)Paragraphs 12 to 16 explain amounts 1, 2, A, B and C.
Commencement Information
I1Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284
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