Part 3Employment income: earnings and benefits etc. treated as earnings

F1Chapter 8Taxable benefits: notional loans in respect of acquisitions of shares

Annotations:
Amendments (Textual)
F1

Pt. 3 Ch. 8 repealed (with effect in accordance with Sch. 22 para. 22(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 22(1), Sch. 43 Pt. 3(4)

Introduction

192Application of this Chapter

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Acquisition of shares for less than market value

193Notional loan where acquisition for less than market value

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194The amount of the notional loan

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195Discharge of notional loan: amount treated as earnings

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Supplementary provisions

196Effects on other income tax charges

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197Minor definitions

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