189 Exception where double charge
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

189  Exception where double charge

(1)     Section 188 (loan released or written off: amount treated as earnings) does not apply if, by virtue of any other provision of the Income Tax Acts, the amount released or written off—

(a)     is employment income of the employee, or

(b)     is or is treated as income of the employee

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