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Finance Act 2017

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Changes over time for: Paragraph 42

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There are currently no known outstanding effects for the Finance Act 2017, Paragraph 42. Help about Changes to Legislation

42U.K.In section 173 (loans to which Chapter 7 applies), in subsection (1A)(b), for the words from “provide” to the end substitute “ make provision about amounts which, in the case of a taxable cheap loan, are to be treated as earnings in certain circumstances ”.

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