Finance Act 2020 (c. 14)

SCHEDULES

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

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

6 U.K. 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 ”.