# Finance Act 2008, 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”) before 6 April 2018 by means of the investment of protected money.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/11/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-11/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.