[Part 2 Accelerated Payments]

[Part 2 Accelerated Payments]

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(1)     Paragraph 24(1) applies where—

(a)     a person (“Pâ€) would (ignoring paragraph 24) be treated as taking a relevant step within paragraph 1 by reason of making a loan, or a quasi-loan, to a relevant person,

(b)     an accelerated payment notice, or a partner payment notice, relating to a relevant charge (the “accelerated payment noticeâ€) has been given under Chapter 3 of Part 4 of FA 2014,

(c)     the relevant person makes a payment (the “accelerated paymentâ€) in respect of the understated or disputed tax to which the notice relates,

(d)     the accelerated payment is made on or before [5 April 2019], and

(e)     the amount of the loan or quasi-loan that, at the end of [5 April 2019], is outstanding for the purposes of paragraph

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