289 Relief for certain bridging loans not qualifying for exemption under section 288
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

289  Relief for certain bridging loans not qualifying for exemption under section 288

(1)     This subsection applies to a loan if—

(a)     it is a removal benefit (see section 288(2)),

(b)     the unused removal benefit exemption condition is met (see

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