Finance Act 2020

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).