SSAS loans - Five conditions for the principal and associated companies

The rules state;


The maximum loan is 50% of net assets of the scheme at the time of the loan.

The loan is for a maximum period of five years.

The interest rate has to be a minimum of 1% over the average of six high-street bank base rates.


The capital and interest is repayable equally over the period [...]

Source: http://www.pensionpractitioner.com/blog/ssas-loans-conditions-for-principal-and-associated-companies/47/

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