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Pt. 3 Ch. 8 repealed (with effect in accordance with Sch. 22 para. 22(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 22(1), Sch. 43 Pt. 3(4)

Acquisition of shares for less than market value

195Discharge of notional loan: amount treated as earnings

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .