Income Tax (Trading and Other Income) Act 2005

503Exception from section 501 for certain loans under qualifying policies
This section has no associated Explanatory Notes

(1)Section 501 does not apply to a loan made by the body issuing a qualifying policy if either or both of conditions A and B are met.

(2)Condition A is that interest is payable on the loan at a commercial rate.

(3)Condition B is that the loan was made—

(a)before 6th April 2000,

(b)to a full-time employee of the body issuing the policy, and

(c)to assist the employee in purchasing or improving a dwelling to be used as the employee’s only or main residence.