18 Relief from interest on tax payable by a person subject to the loan charge
Finance Act 2020 (2020 c 14) | Legislation

18  Relief from interest on tax payable by a person subject to the loan charge

(1)     This section applies where—

(a)     a person is chargeable to income tax on any amount by reason of Schedule 11 or 12 to F(No 2)A 2017 or would be so chargeable but for section 15 or 17 of this Act,

(b)     before the end of September 2020 the person delivers a return under section 8 of TMA 1970 for the tax year 2018–19, and

(c)     at the end of September 2020 the person's self-assessment included in that return is complete and accurate.

(2)     If before the end of September 2020 the person discharges

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