{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-11/paragraph-12",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-11/paragraph-12.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/11/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "And the amendments made by paragraphs 8 and 9 do not have effect in relation to—\n(a) a relevant holding issued before that date, or\n(b) a relevant holding acquired by a company (“the investing company”) before 6 April 2018 by means of the investment of protected money.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/11/paragraph/12",
    "retrieved_at": "2026-10-29T09:12:06.707101+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}