# Finance Act 2007, Paragraph 19


(1) In Part 5 of ITA 2007 (enterprise investment scheme), in section 251(1)(c) (approved investment fund as nominee), for “6” substitute “ ;12 ”.
(2) The amendment made by this paragraph has effect in relation to approved funds which closed or close on or after 7 October 2006.

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Source: https://www.legislation.gov.uk/ukpga/2007/11/schedule/16/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2007/schedule-16/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.