# Finance Act 2004, Paragraph 11


If the aggregate amount of the unauthorised payments in relation to a loan under paragraphs 5 to 10 exceeds the amount of the loan when it was made, the excess is to be treated as not being an unauthorised payment.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/30/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-30/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.