E1.562 Interest Paid Under Repayment Supplements

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Commentary

Personal and employment tax

E1.562 Interest paid under repayment supplements

A repayment interest

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B3.325 General exclusions—first-year qualifying expenditure

E4.11120 Additional annual returns by employers—overview

B5.123 BPS—negligible value claims

E8.810 Application for a National Insurance number

B2.413 Car hire

A1.543 Welsh GAAR

E4.622 Vans—main rules

I4.562 Sales and mortgages of reversionary interests

E8.811 National Insurance number—refusal of application

E1.1435 Appealing transactions in securities counteraction notices

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

C1.511 Use of Mansworth v Jelley losses

D1.404B Large company definition for R&D tax relief

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B3.306 Meaning of plant and machinery

C2.1016 Option to subscribe for shares in a company (share warrants)

E3.192 CGT loss relief on disposal of EIS shares

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

C3.1706 PPR relief where there is job-related accommodation

I5.1304 Beneficiary with contingent interest

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E1.562 Interest paid under repayment supplements

Personal and employment tax

E1.562 Interest paid under repayment supplements

B3.325 General exclusions—first-year qualifying expenditure

E4.11120 Additional annual returns by employers—overview

B5.123 BPS—negligible value claims

E8.810 Application for a National Insurance number

B2.413 Car hire

A1.543 Welsh GAAR

E4.622 Vans—main rules

I4.562 Sales and mortgages of reversionary interests

E8.811 National Insurance number—refusal of application

E1.1435 Appealing transactions in securities counteraction notices

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

C1.511 Use of Mansworth v Jelley losses

D1.404B Large company definition for R&D tax relief

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B3.306 Meaning of plant and machinery

C2.1016 Option to subscribe for shares in a company (share warrants)

E3.192 CGT loss relief on disposal of EIS shares

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

C3.1706 PPR relief where there is job-related accommodation

I5.1304 Beneficiary with contingent interest

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E1.562 Interest paid under repayment supplements

Personal and employment tax

E1.562 Interest paid under repayment supplements

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