Finance Act 2017

Loans: transferring, releasing or writing off

4In section 554A(4) (non-application of Chapter 2 where relevant step taken on or after A’s death)—

(a)omit “within section 554B”, and

(b)at the end insert if—

(a)the relevant step is within section 554B, or

(b)the relevant step is within section 554C by virtue of subsection (1)(ab) of that section.