SCHEDULES
SCHEDULE 2The loan charge: consequential amendments
PART 2Amendments in consequence of section 16
F(No.2)A 2017
30
In paragraph 5 (meaning of “outstanding”: loans where A or B acquires a right to payment of the loan) in sub-paragraph (2)(b) for “paragraph 1(4)” substitute “
paragraphs 1(4) and 1A(5)
”
.