Loan charge Loan charge
- 15Loan charge not to apply to loans or quasi-loans made before 9 December 2010
- 16Election for loan charge to be split over three tax years
- 17Loan charge reduced where underlying liability disclosed but unenforceable
- 18Relief from interest on tax payable by a person subject to the loan charge
- 19Minor amendments relating to the loan charge
- 20Repaying sums paid to HMRC under agreements relating to certain loans etc
- 21Operation of the scheme