# Finance Act 1994, Paragraph 29


In section 150 (business expansion schemes), at the end of subsection (1) there is inserted “ and references in this section to Chapter III of Part VII of the Taxes Act or any provision of that Chapter are to that Chapter or provision as it applies in relation to shares issued before 1st January 1994 ”.

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Source: https://www.legislation.gov.uk/ukpga/1994/9/schedule/15/paragraph/29 (the official version)
Page: https://openlegislation.uk/finance-act-1994/schedule-15/paragraph-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.