Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 13 U.K. Employer asset-backed pension contributions etc

PART 5 U.K. Other provision relating to finance arrangements

Chapter 5B of Part 13 of ITA 2007 U.K.

33 U.K. In section 809BZA (type 1 finance arrangements: definition) after subsection (2) insert—

“(2A) For the purposes of subsection (2)(c) it does not matter if an entitlement of the lender or a person connected with the lender is subject to any condition.”