# Finance Act 2012, Paragraph 24


(1) Subject to sub-paragraphs (2) and (3), the amendments made by this Schedule have effect in relation to shares issued on or after 6 April 2012.
(2) The amendments made by paragraphs 15 to 17 have effect for the purpose of determining whether shares or securities issued on or after 6 April 2012 are to be regarded as comprised in a company's qualifying holdings.
(3) Sub-paragraph (1) does not apply to the amendments made by paragraphs 4, 5 and 22.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/6/paragraph/24 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.