| SE26101 | general |
| SE26102 | when a chargeable benefit
arises |
| SE26103 | amount chargeable - the
cash equivalent |
| SE26104 | amount of the official
rate |
| SE26105 | loans in foreign
currencies |
| SE26106 | official rates for
certain foreign currencies |
| SE26107 | when to use the Sterling
official rate and when a foreign currency rate |
| SE26108 | meaning of loan |
| SE26109 | Identifying the loan |
| SE26110 | meaning of making a
loan |
| SE26111 | loans taken over from
another person |
| SE26112 | meaning of relative |
| SE26113 | meaning of by reason of
employment |
| SE26114 | Exception where loan made
by an individual |
| SE26115 | Exception where loan made
by an individual - continued |
| SE26116 | Loans released or written
off |
| SE26120 | Qualifying loans |
| SE26130 | Examples |
| SE26132 | Exemptions - general |
| SE26135 | Exemptions - fully
qualifying loans |
| SE26140 | Exemptions - small
loans |
| SE26142 | Exemptions - small loans
- example |
| SE26145 | Exemptions - small
non-qualifying loans |
| SE26146 | Exemptions - small
non-qualifying loans - example |
| SE26150 | Exemptions - no benefit
derived from loan to relative |
| SE26152 | Exemptions - loans for
fixed periods at fixed interest |
| SE26153 | Exemptions - loans for
fixed periods at fixed interest - example |
| SE26155 | Advances of expenses
– Statement of Practice |
| SE26156 | Advances of expenses
– Statement of Practice -- consequences |
| SE26158 | Exemption for commercial
loans |
| SE26159 | Exemption for commercial
loans - what are comparable loans |
| SE26160 | Exemption for commercial
loans - meaning of substantial proportion |
| SE26162 | Exemption for commercial
loans - meaning of at or about the time |
| SE26164 | Exemption for commercial
loans - meaning of members of the public at large |
| SE26165 | Exemption for commercial
loans - loans made before 1 June 1994 |
| SE26170 | Exemption for loans
varied onto commercial terms |
| SE26171 | Exemption for loans
varied onto commercial terms - variation before 6 April 2000 |
| SE26172 | Exemption for loans
varied onto commercial terms - variation on or after 6 April
2000 |
| SE26175 | Exemption for loans
varied onto commercial terms - meaning of 'relevant loans' |
| SE26176 | Exemption for loans
varied onto commercial terms - meaning of on the same terms |
| SE26180 | Aggregation of loans |
| SE26190 | Aggregation of loans |
| SE26192 | Aggregable loans |
| SE26194 | Elections for
aggregation |
| SE26198 | When may balances be
'netted off' |
| SE26200 | Cash equivalent - the
averaging and the precise method |
| SE26210 | The averaging method |
| SE26212 | Meaning of maximum
balance on a day |
| SE26215 | Averaging method - step
by step |
| SE26217 | Number of whole
months |
| SE26220 | The average official
rate |
| SE26221 | Example of calculation of
cash equivalent using the averaging method |
| SE26223 | Formula for the averaging
method |
| SE26225 | When to use the averaging
method |
| SE26230 | The precise method |
| SE26231 | Precise method - step by
step |
| SE26235 | Formula for the precise
method |
| SE26240 | Election for the precise
method |
| SE26242 | Election for the precise
method - time limit |
| SE26245 | Precise method -
consulting an Inspector |
| SE26250 | Cash equivalent - what
interest paid is taken into account |
| SE26252 | Cash equivalent -
interest paid half yearly |
| SE26253 | Cash equivalent -
interest paid half yearly - example |
| SE26255 | Cash equivalent -
interest paid after assessment final |
| SE26257 | Cash equivalent - late
'interest' payments - doubts about obligation to pay |
| SE26258 | Late 'interest' payments
- action before listing appeal |
| SE26260 | Order of repayment of
successive loans |
| SE26261 | Order of repayment of
successive loans - rule in Clayton's case |
| SE26270 | Cash equivalent of loan
treated as interest paid |
| SE26280 | Apportionment of cash
equivalent of joint and several loan to two or more chargeable
employees |
| SE26300 | List of examples |
| SE26311 | Example of steadily
reducing cheap loan |
| SE26312 | Example of a fluctuating
cheap loan account |
| SE26313 | Example of where an
Inspector should elect for the precise method |
| SE26314 | Example of some loans
subject to aggregation and others not |
| SE26500 | Interaction between
Schedule E and other tax charges - loans from close companies -
general |
| SE26505 | Interaction between
Schedule E and other tax charges - director's current or loan
accounts with a close company |
| SE26510 | Interaction between
Schedule E and other tax charges - treatment of misappropriations
in company investigation cases |
| SE26520 | Loans made by
superannuation funds |
