# Finance Act 2020, Paragraph 30


In paragraph 5 (meaning of “outstanding”: loans where A or B acquires a right to payment of the loan) in sub-paragraph (2)(b) for “paragraph 1(4)” substitute “ paragraphs 1(4) and 1A(5) ”.

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/2/paragraph/30 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-2/paragraph-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.