Finance Act 2020

5(1)Paragraph 4 (when an amount of a loan is outstanding: certain repayments to be disregarded) is amended as follows.U.K.

(2)In sub-paragraph (1)(b)(ii) for “the relevant date” substitute “ 5 April 2019 ”.

(3)In sub-paragraph (2) for “the relevant date” substitute “ 5 April 2019 ”.

(4)Omit sub-paragraph (4).