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A SSAS can make a loan back to your business. Loans are restricted to a maximum of 50% of the net SSAS fund. Such loans must be secured against assets by way of a first charge. The maximum term permitted is five years, with the interest being at least 1% above the average base-lending rate of the six main high street banks. Capital and interest must be paid back at least annually in equal instalments. SIPPs cannot make a loan back to your business!
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