Section 19 | Minor amendments relating to the loan charge

(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.

(2)In paragraph 35C(2)(b) (date by which loan charge information must be provided) for “1 October 2019” substitute “ 1 October 2020 ”.

(3)In paragraph 45 (meaning of “A” and “B”) after “section 554A(1)(a)” insert “ and 554AA(1)(a) ”.

(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 ”.