# Finance Act 2006, Paragraph 5


In section 162(3) and (4) (meaning of “loan”)—
(a) before “member”, in the first, second and last places, insert “ person who is or has been a ”, and
(b) for “a member or sponsoring employer of the pension scheme” substitute “ such a person ”.

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Source: https://www.legislation.gov.uk/ukpga/2006/25/schedule/23/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-23/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.