# Finance Act 2020, Paragraph 5


(1) Paragraph 4 (when an amount of a loan is outstanding: certain repayments to be disregarded) is amended as follows.
(2) In sub-paragraph (1)(b)(ii) for “the relevant date” substitute “ 5 April 2019 ”.
(3) In sub-paragraph (2) for “the relevant date” substitute “ 5 April 2019 ”.
(4) Omit sub-paragraph (4).

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/2/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-2/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.