EIM47030 - Para 2(1): loan charge relevant step: meaning of loan
Schedule 11 F(No 2)A 2017
For the purposes of the loan charge, a loan includes any form of credit and a payment that is purported to be made by way of a loan.
For the purposes of the loan charge, a loan includes any form of credit and a payment that is purported to be made by way of a loan.