F1SCHEDULE A1Non-excluded overseas property
Annotations:
Amendments (Textual)
PART 1Overseas property with value attributable to UK residential property
Loans
3
This paragraph applies to—
a
the rights of a creditor in respect of a loan which is a relevant loan (see paragraph 4), and
b
money or money's worth held or otherwise made available as security, collateral or guarantee for a loan which is a relevant loan, to the extent that it does not exceed the value of the relevant loan.
Sch. A1 inserted (with effect in accordance with Sch. 10 para. 9 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 10 para. 1 (with Sch. 10 para. 9(2))