Regulation 2 Paragraphs 10 to 12 of Schedule 6

In respect of Schedule 6 to the Finance Act 2015—

(a)

paragraph 10 has effect in relation to shares issued on or after 30th November 2015;

(b)

paragraph 11 has effect in relation to relevant holdings^f1 issued on or after 30th November 2015; and

(c)

paragraph 12 has effect on 30th November 2015.

Annotations

f1: For the definition of “relevant holdings” see section 286 of the Income Tax Act 2007 (c.3).