Finance Act 2020 (c. 14)

SCHEDULES

SCHEDULE 2 The loan charge: consequential amendments

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

15 (1) Paragraph 35D (meaning of “loan charge information”) is amended as follows.

(2) In sub-paragraph (1)—

(a) in paragraph (e) omit “, or the loan mentioned in paragraph 35A(3)(a),”,

(b) in paragraph (j) omit “, Q”, and

(c) in paragraph (k) omit “, or in a case within paragraph 35A(3)(a),”.

(3) In sub-paragraph (2) omit paragraph (a).