EIM26107 - The benefits code: beneficial loans: when official rate to be used is the sterling rate and when a foreign currency rate

The table below shows where the rates in EIM26106 should be used and where the rate in EIM26104 applies from 6 April 1994 onwards.

Loan in currency specified in EIM26106 that meets the conditions in EIM26105.	EIM26106
Loan in currency specified in EIM26106 that does not meet the conditions in EIM26105.	EIM26104
Loan in currency not specified in EIM26106.	EIM26104