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.

37 U.K.In paragraph 18 (meaning of “outstanding”: quasi-loans made in a depreciating currency) in sub-paragraph (1)(b) after “relevant step” insert “ within paragraph 1 ”.