# Finance Act 2019, Paragraph 13


In section 439 (exemption in respect of certain pre-13 May 2016 loan relationships), in subsection (3), after paragraph (b) insert—
“, but ignoring amounts that represent the reimbursement of expenses incurred by C or the other company.”

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/11/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-11/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.