- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2020)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2004
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Point in time view as at 06/04/2020.
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There are currently no known outstanding effects for the Finance Act 2004, Amount 2.
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Amount 2U.K.
13(1)Amount 2 arises if paragraph (b) of section 179 (1) (loan must be secured by charge of adequate value) is not complied with.U.K.
(2)Amount 2 is—
where—
AO is the amount owing (including interest) at the relevant time, and
VA is the market value at that time of the assets charged but if the loan is not secured by a charge, or is secured by a charge which does not meet condition C (as defined in paragraph 1), is nil.
Commencement Information
I1Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284
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