188 Loan released or written off: amount treated as earnings
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Loan released or written off

188  Loan released or written off: amount treated as earnings

(1)     If—

(a)     the whole or part of an employment-related loan is released or written off in a tax year, and

(b)     at the time when it is released or written off the employee holds the employment in relation

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