Paragraph 12
And the amendments made by paragraphs 8 and 9 do not have effect in relation to—
(a)
a relevant holding issued before that date, or
(b)
a relevant holding acquired by a company (“the investing company”) F1before 6 April 2018 by means of the investment of protected money.
Annotations
Textual amendments
- F1
Words in Sch. 11 para. 12(b) inserted (6.4.2018) by Finance Act 2018 (c. 3), Sch. 5 paras. 10, 13; S.I. 2018/931, reg. 4(e)