# Finance Act 2020, Paragraph 13


(1) Paragraph 35A (when the duty to provide loan charge information arises) is amended as follows.
(2) Omit sub-paragraph (3).
(3) In sub-paragraph (4) in the words before paragraph (a) for “third” substitute “ second ”.
(4) In sub-paragraph (5)—
(a) in the words before paragraph (a) for “fourth” substitute “ third ”,
(b) in paragraph (a) for the words from the beginning to “conditions” substitute “ neither the first nor the second condition ”, and
(c) in paragraph (b)—
(i) for “and (2)(b)” substitute “ and (2) ”, and
(ii) omit the words from “(and if paragraph” to “omitted)”.
(5) In sub-paragraph (6) in the words before paragraph (a) for “fourth” substitute “ third ”.
(6) In sub-paragraph (7) omit paragraph (b).

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/2/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-2/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.