406 Effect of recovery of capital in the case of some loans
Income Tax Act 2007 (2007 c 3) | Legislation

General and supplementary

406  Effect of recovery of capital in the case of some loans

(1)     This section applies if the individual to whom a loan is made to which section 392, 396, 398 or 401 applies recovers any amount of capital from the company, partnership or co-operative concerned at

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