[412E Subsequent recovery of peer-to-peer loans]
Income Tax Act 2007 (2007 c 3) | Legislation

[Supplementary provisions]

[412E  Subsequent recovery of peer-to-peer loans]

[(1)     This section applies where—

(a)     any amount of the principal of a loan has been deducted under this Chapter in calculating a person's net income for a tax year, and

(b)     the person subsequently recovers

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