Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2013 Edition

811BTax treatment of loans from employee benefit schemes Summary This section is aimed at countering schemes wherein employers, instead of paying salary or bonus, place funds in trusts or other...
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.