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.

35 U.K.In paragraph 13 (meaning of “outstanding”: quasi-loans where A or B acquires a right to the payment or transfer of assets) in sub-paragraph (2)(b) for “paragraph 1(4)” substitute “ paragraphs 1(4) and 1A(5) ”.