183 Alternative method of calculation
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

183  Alternative method of calculation

(1)     The alternative method of calculating for the purposes of this Chapter the amount of interest that would be payable on a loan for a tax year at the official rate applies for a tax year—

(a)     if [an officer of Revenue and Customs] so [requires], by notice to the employee, or

(b)     if the

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