Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 13 Employer asset-backed pension contributions etc

PART 5 Other provision relating to finance arrangements

Chapter 2 of Part 16 of CTA 2010

38 In section 758 (type 1 finance arrangements: definition) after subsection (2) insert—

“(2A) For the purposes of subsection (2)(c) it does not matter if an entitlement of the lender or a person connected with the lender is subject to any condition.”