[370A Valuation of interest not paid in cash]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[370A  Valuation of interest not paid in cash]

[(1)     This section applies to the payment of an amount of interest in the form of—

(a)     goods or services, or

(b)     a voucher.

(2)     Where this section applies by virtue of subsection

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