# Finance (No. 2) Act 2017, Paragraph 36

Extent: E+W+S+N.I.

(1) This paragraph applies where—
(a) a person (“P”) has made a loan, or a quasi-loan, to a relevant person,
(b) the loan or quasi-loan was made on or after 9 December 2010, and
(c) an amount of the loan or quasi-loan is outstanding at any time—
(i) on or after 17 March 2016, and
(ii) before the end of 5 April 2019.
(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.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/11/paragraph/36 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-11/paragraph-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.