[97A Value of benefit conferred by capital payment made by way of loan]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[97A  Value of benefit conferred by capital payment made by way of loan]

[(1)     For the purposes of section 97(4), the value of the benefit conferred on a person (P) by a capital payment made by way of

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