SCHEDULES

SCHEDULE 2 U.K.The loan charge: consequential amendments

PART 1 U.K.Amendments to F(No.2)A 2017 in consequence of section 15

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).