195Discharge of notional loan: amount treated as earningsU.K.
This section has no associated Explanatory Notes
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Textual Amendments
F1Pt. 3 Ch. 8 repealed (with effect in accordance with Sch. 22 para. 22(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 22(1), Sch. 43 Pt. 3(4)