# Finance Act 1998, Paragraph 29


In sub-paragraph (3) of paragraph 2, for paragraph (a) there shall be substituted the following paragraph—
“(a) the investor’s qualifying expenditure on any relevant shares is the amount subscribed by him for the shares; and”.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/29 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-13/paragraph-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.