The Employment and Trading Income etc. (Loan Charge Settlement Scheme) Regulations 2026
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Change 1
17 Supplementary and transitional provision
(1) Where a qualifying offer has been made prior to commencement day, the offer is treated as a settlement offer made and notified to P under the Scheme on commencement day. (2) In this regulation, a “qualifying offer” is an offer— (a) made by the Commissioners to a person who is an eligible person on commencement day, (b) which states that it is intended to be made under the Scheme, and (c) which complies with the requirements in Part 4 (apart from regulation 9(6)).
17 Supplementary and transitional provision
(1) Where a qualifying offer has been made prior to commencement day, the offer is treated as a settlement offer made and notified to P under the Scheme on commencement day. (2) In this regulation, a “qualifying offer” is an offer— (a) made by the Commissioners to a person who is an eligible person on commencement day, (b) which states that it is intended to be made under the Scheme, and (c) which complies with the requirements in Part 4 (apart from regulation 9(6)).
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