Finance (No. 2) Act 2017 (c. 32)

SCHEDULES

SCHEDULE 12 U.K. Trading income provided through third parties: loans etc outstanding on 5 April 2019

[F1 “Loan charge information” U.K.

Textual Amendments

F1 Sch. 12 paras. 21-30 and cross-headings inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 2 para. 1

24 U.K. The Commissioners for Her Majesty’s Revenue and Customs may by regulations amend paragraph 23 so as to—

(a) add, remove or amend an entry in a list of information, and

(b) make incidental provision.]