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Finance Act 2004
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Loan ceases to comply with repayment terms
8(1)If at any time after a loan is made—
(a)there is an alteration in the repayment terms, and
(b)as a result the repayment terms cease to comply with one or more paragraphs of section 179(2) (authorised repayment terms),
there is an unauthorised payment of an amount equal to the larger of such of amounts A, B, and C (see paragraphs 14 to 16) as arise when that paragraph or those paragraphs are not complied with.
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