Finance Act 2020 (c. 14)

SCHEDULES

SCHEDULE 2 U.K. The loan charge: consequential amendments

PART 2 U.K. Amendments in consequence of section 16

ITEPA 2003 U.K.

25 U.K. In section 554Z (interpretation: general) in subsection (10)(d) after “paragraph 1” insert “ or 1A ”.