Paragraph 35C Duty to provide loan charge informationF1

United Kingdom

(1)

A, or A’s personal representatives, must provide the loan charge information (see paragraph 35D(1)) to the Commissioners for Her Majesty’s Revenue and Customs.

(2)

The loan charge information must be provided—

(a)

after 5 April 2019, and

(b)

before F21 October 2020.

(3)

The loan charge information must be provided in such form and manner as may be specified by, or on behalf of, the Commissioners for Her Majesty’s Revenue and Customs.

Annotations

Textual amendments

F1: Sch. 11 Pt. 3A inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 1 para. 10
F2: Words in Sch. 11 para. 35C(2)(b) substituted (22.7.2020) by Finance Act 2020 (c. 14), s. 19(2)