{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-36",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-36.json",
  "legislation": "ukpga/2017/32",
  "legislation_title": "Finance (No. 2) Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2017",
  "path": "schedule/11/paragraph/36",
  "kind": "paragraph",
  "number": "36",
  "heading": null,
  "text": "(1) This paragraph applies where—\n(a) a person (“P”) has made a loan, or a quasi-loan, to a relevant person,\n(b) the loan or quasi-loan was made on or after 9 December 2010, and\n(c) an amount of the loan or quasi-loan is outstanding at any time—\n(i) on or after 17 March 2016, and\n(ii) before the end of 5 April 2019.\n(2) Each of A and P must ensure that the loan charge information (see paragraph 35D) in relation to the loan or quasi-loan is provided to B before the end of 15 April 2019.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(7) “Loan”, “quasi-loan” and “outstanding” have the same meaning for the purposes of this paragraph as they have for the purposes of paragraph 1.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 11 para. 36(1)(b) substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 16(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 11 para. 36(2) substituted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 1 para. 11(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 11 para. 36(2) substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 16(3)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sch. 11 para. 36(3) omitted (15.3.2018) by virtue of Finance Act 2018 (c. 3), Sch. 1 para. 11(3)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Sch. 11 para. 36(4) omitted (22.7.2020) by virtue of Finance Act 2020 (c. 14), Sch. 2 para. 16(4)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Sch. 11 para. 36(5) omitted (15.3.2018) by virtue of Finance Act 2018 (c. 3), Sch. 1 para. 11(3)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Sch. 11 para. 36(6) omitted (15.3.2018) by virtue of Finance Act 2018 (c. 3), Sch. 1 para. 11(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/32/schedule/11/paragraph/36",
    "retrieved_at": "2026-10-29T09:05:16.335265+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}