191 Claim for relief to take account of event after assessment
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

191  Claim for relief to take account of event after assessment

(1)     A claim may be made for relief in the following cases.

(2)     The first case is where—

(a)     the tax payable by an employee for a tax year in respect of a loan has been decided on the basis that, for the purposes of section 175 (benefit of taxable cheap loan

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