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Finance (No. 2) Act 2017
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Changes over time for: Paragraph 36
Alternative versions:
- 16/11/2017- Amendment
- 15/03/2018- Amendment
- 22/07/2020- Amendment
- 17/12/2020
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There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 36.
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36(1)This paragraph applies where—U.K.
(a)a person (“P”) has made a loan, or a quasi-loan, to a relevant person,
(b)the loan or quasi-loan was made on or after [F19 December 2010], and
(c)an amount of the loan or quasi-loan is outstanding at any time—
(i)on or after 17 March 2016, and
(ii)before the end of 5 April 2019.
(2)Each of A and P must ensure that the [F2loan charge information (see paragraph 35D)] in relation to the loan or quasi-loan is provided to B before the end of [F315 April 2019].
F4(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F6(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F7(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7)“Loan”, “quasi-loan” and “outstanding” have the same meaning for the purposes of this paragraph as they have for the purposes of paragraph 1.
Textual Amendments
F1Words in Sch. 11 para. 36(1)(b) substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 16(2)
F2Words in Sch. 11 para. 36(2) substituted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 1 para. 11(2)
F3Words in Sch. 11 para. 36(2) substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 16(3)
F4Sch. 11 para. 36(3) omitted (15.3.2018) by virtue of Finance Act 2018 (c. 3), Sch. 1 para. 11(3)
F5Sch. 11 para. 36(4) omitted (22.7.2020) by virtue of Finance Act 2020 (c. 14), Sch. 2 para. 16(4)
F6Sch. 11 para. 36(5) omitted (15.3.2018) by virtue of Finance Act 2018 (c. 3), Sch. 1 para. 11(3)
F7Sch. 11 para. 36(6) omitted (15.3.2018) by virtue of Finance Act 2018 (c. 3), Sch. 1 para. 11(3)
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