Part 3 U.K.Income tax, corporation tax and capital gains tax

Chapter 9U.K.Miscellaneous provisions

Alternative finance arrangementsU.K.

F197Beneficial loans to employeesU.K.

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Textual Amendments

F1S. 97 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 217, Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)