# Finance Act 2020, Paragraph 35


In paragraph 13 (meaning of “outstanding”: quasi-loans where A or B acquires a right to the payment or transfer of assets) 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/35 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-2/paragraph-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.