This section has no associated Explanatory Notes
432U.K.In section 180(5) (threshold for benefit of loan to be treated as earnings)—
(a)in paragraph (a) for the words from “(general” to “MIRAS)” substitute “ or section 383 of ITA 2007 (relief for interest payments) ”, and
(b)in paragraph (b) for “that section” substitute “ section 353 of ICTA ”.