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Finance Act 2004

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Changes over time for: Amount C

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Status:

Point in time view as at 06/04/2020.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2004, Amount C. Help about Changes to Legislation

Amount CU.K.

16(1)Amount C arises if paragraph (c) of section 179(2) (amount payable for a period to be not less than required amount) is not complied with and is calculated as follows.U.K.

(2)In relation to each period beginning with the date on which the loan is made and ending with the last day of a loan year, calculate—

where—

RA is the required amount in relation to that period, and

AP is the amount payable during that period.

(3)If an amount calculated under sub-paragraph (2) is negative, treat that amount as nil.

(4)Amount C is the largest of the amounts calculated under sub-paragraph (2).

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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