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Textual Amendments
F1Sch. 11 Pt. 3A inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 1 para. 10
35C(1)A, or A’s personal representatives, must provide the loan charge information (see paragraph 35D(1)) to the Commissioners for Her Majesty’s Revenue and Customs.
(2)The loan charge information must be provided—
(a)after 5 April 2019, and
(b)before [F21 October 2020].
(3)The loan charge information must be provided in such form and manner as may be specified by, or on behalf of, the Commissioners for Her Majesty’s Revenue and Customs.]
Textual Amendments
F2Words in Sch. 11 para. 35C(2)(b) substituted (22.7.2020) by Finance Act 2020 (c. 14), s. 19(2)