# Finance Act 2012, Paragraph 34


(1) The amendments made by paragraphs 27, 28, 30 and 31 have effect in relation to shares issued on or after 6 April 2012.
(2) For the purposes of those paragraphs it does not matter whether the disqualifying arrangements were entered into before or on or after that date.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/7/paragraph/34 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.