# Finance Act 2012, Paragraph 38


In section 758 (type 1 finance arrangements: definition) after subsection (2) insert—
“(2A) For the purposes of subsection (2)(c) it does not matter if an entitlement of the lender or a person connected with the lender is subject to any condition.”

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/13/paragraph/38 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

