{
  "url": "https://openlegislation.uk/finance-act-2020/section-19",
  "json_url": "https://openlegislation.uk/finance-act-2020/section-19.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "section/19",
  "kind": "section",
  "number": "19",
  "heading": "Minor amendments relating to the loan charge",
  "text": "(1) Schedule 11 to F(No.2)A 2017 (employment income provided through third parties: loans etc outstanding on 5 April 2019) is amended as follows.\n(2) In paragraph 35C(2)(b) (date by which loan charge information must be provided) for “1 October 2019” substitute “ 1 October 2020 ”.\n(3) In paragraph 45 (meaning of “A” and “B”) after “section 554A(1)(a)” insert “ and 554AA(1)(a) ”.\n(4) In Schedule 12 to F(No.2)A 2017 (trading income provided through third parties: loans etc outstanding on 5 April 2019) in paragraph 22(2)(b) (date by which loan charge information must be provided) for “1 October 2019” substitute “ 1 October 2020 ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/14/section/19",
    "retrieved_at": "2026-10-28T16:59:25.131008+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}