http://www.legislation.gov.uk/id/ukpga/2020/14/schedule/2

SCHEDULES

SCHEDULE 2The loan charge: consequential amendments

PART 1Amendments to F(No.2)A 2017 in consequence of section 15

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In paragraph 5 (meaning of “outstanding”: loans where A or B acquires a right to payment of the loan) in sub-paragraph (1)(b) for “6 April 1999” substitute “ 9 December 2010 ”.