# The Finance Act 2018, Section 14 and Schedules 4 and 5 (Commencement) Regulations 2018, Regulation 5: Commencement of Paragraphs 2 to 11 of Schedule 5 to the Finance Act 2018


For the purposes of regulation 4(d), a loan is made on the day on which the amount lent, or (as the case may be) the first day on which any part of the amount lent, is paid or made available to the company.

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Source: https://www.legislation.gov.uk/uksi/2018/931/regulation/5 (the official version)
Page: https://openlegislation.uk/finance-act-2018-section-14-and-schedules-4-and-5-commencement-regulations-2018/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.