Chwilio Deddfwriaeth

Chwiliad Uwch

Finance (No. 2) Act 2017

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Double taxation

37(1)Sub-paragraph (2) applies where—

(a)P is treated as taking a relevant step by paragraph 1 by reason of a loan made to a relevant person, and

(b)the loan is an employment-related loan (within the meaning of Chapter 7 of Part 3 of ITEPA 2003).

(2)The effect of section 554Z2(2)(a) of ITEPA 2003 (value of relevant step to count as employment income: application of Part 7A instead of the benefits code) is that the loan is not be treated as a taxable cheap loan for the purposes of Chapter 7 of Part 3 of that Act for—

(a)the tax year in which the relevant step is treated as being taken, and

(b)any subsequent tax year.

Yn ôl i’r brig

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