http://www.legislation.gov.uk/ukpga/2006/25/section/97Finance Act 2006An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2026-05-05Expert Participation2026-04-01
Part 3
Income tax, corporation tax and capital gains taxChapter 9Miscellaneous provisions<Emphasis>Alternative finance arrangements</Emphasis>Beneficial loans to employees97. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S. 97 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 217,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)