Point in time view as at 01/10/2021.
There are currently no known outstanding effects for the Finance Act 2020, Paragraph 13.
13(1)Paragraph 35A (when the duty to provide loan charge information arises) is amended as follows.U.K.
(2)Omit sub-paragraph (3).
(3)In sub-paragraph (4) in the words before paragraph (a) for “third” substitute “ second ”.
(4)In sub-paragraph (5)—
(a)in the words before paragraph (a) for “fourth” substitute “ third ”,
(b)in paragraph (a) for the words from the beginning to “conditions” substitute “ neither the first nor the second condition ”, and
(c)in paragraph (b)—
(i)for “and (2)(b)” substitute “ and (2) ”, and
(ii)omit the words from “(and if paragraph” to “omitted)”.
(5)In sub-paragraph (6) in the words before paragraph (a) for “fourth” substitute “ third ”.
(6)In sub-paragraph (7) omit paragraph (b).
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