Finance Act 2020 (c. 14)

SCHEDULES

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

PART 2 U.K. Amendments in consequence of section 16

F(No.2)A 2017 U.K.

29 U.K. In paragraph 4 (when an amount of a loan is outstanding: certain repayments to be disregarded) in sub-paragraph (6) for “the relevant step treated as taken by paragraph 1” substitute “ a relevant step treated as taken by paragraph 1 or 1A ”.