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Finance Act 2004
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4U.K.“The required amount”, in relation to a period beginning with the date on which the loan is made and ending with the last day of a loan year, is—
where—
L is the amount of the loan,
TIP is the total interest payable on the loan,
TLY is the total number of loan years, and
NLY is the number of loan years in the period.
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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