PART 1Income tax, corporation tax and capital gains tax
Loan charge
19Minor amendments relating to the loan charge
1
Schedule 11 to F(No.2)A 2017 (employment income provided through third parties: loans etc outstanding on 5 April 2019) is amended as follows.
2
In paragraph 35C(2)(b) (date by which loan charge information must be provided) for “1 October 2019” substitute “
1 October 2020
”
.
3
In paragraph 45 (meaning of “A” and “B”) after “section 554A(1)(a)” insert “
and 554AA(1)(a)
”
.
4
In Schedule 12 to F(No.2)A 2017 (trading income provided through third parties: loans etc outstanding on 5 April 2019) in paragraph 22(2)(b) (date by which loan charge information must be provided) for “1 October 2019” substitute “
1 October 2020
”
.