Income Tax (Earnings and Pensions) Act 2003 (c. 1)
This section has no associated Explanatory Notes
551In section 180(5)(d) (threshold for benefit of loan to be treated as earnings) for “, or a Schedule A business,” substitute “(within the meaning of Chapter 2 of Part 3 of ITTOIA 2005 or Chapter 2 of Part 4 of CTA 2009)”.