Paragraph 22 F1

United Kingdom

(1)

T, or T’s personal representatives, must provide the loan charge information (see paragraph 23(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.

(4)

In this paragraph and in paragraph 23, “T” is the person mentioned in section 23A(2) of ITTOIA 2005.

Annotations

Textual amendments

F1: Sch. 12 paras. 21-30 and cross-headings inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 2 para. 1
F2: Words in Sch. 12 para. 22(2)(b) substituted (22.7.2020) by Finance Act 2020 (c. 14), s. 19(4)