There are currently no known outstanding effects for the Finance Act 2021, Paragraph 8.
8(1)Section 184 (unauthorised borrowing: other arrangements) is amended as follows.U.K.
(2)In subsection (1), for “arrangement which is not a money purchase arrangement” substitute “ relevant arrangement ”.
(3)After subsection (1) insert—
“(1A)In this section “relevant arrangement” means an arrangement that—
(a)is not a money purchase arrangement, or
(b)is a collective money purchase arrangement.”
(4)In subsection (2), in the definition of APB, for “arrangements which are not money purchase arrangements” substitute “ relevant arrangements ”.
(5)In subsection (3), in paragraphs (a) and (b), for “not money purchase arrangements” substitute “ relevant arrangements ”.
Commencement Information
I1Sch. 5 para. 8 in force at 1.8.2022 for the purposes of the amendments made by that paragraph by S.I. 2022/874, reg. 2
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