Implementation of recommendations from the independent review of the Loan Charge
This Tax Information and Impact Note is about the implementation of the recommendations from the independent review of the Loan Charge.
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This measure introduces legislation that will implement the recommendations from the independent review of the Loan Charge. This will apply retrospectively from 5 April 2019. The changes will also benefit those that have made, or are due to make, certain voluntary payments to HMRC under a final settlement agreement.