Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
122Preferential loan arrangements
Summary
A charge to tax in respect of preferential loans arises where loans are made to employees at a rate which is either nil or at a rate lower than normal ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.