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Beneficial loans: interest rate unchanged

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The official rate of interest to be used in calculating the benefit of an employment-related loan (within ITEPA 2003 s 174) is unchanged at 4% for 2012/13, HMRC announced. 

The official rate of interest to be used in calculating the benefit of an employment-related loan (within ITEPA 2003 s 174) is unchanged at 4% for 2012/13, HMRC announced. 

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