{
  "url": "https://openlegislation.uk/finance-act-2018-section-14-and-schedules-4-and-5-commencement-regulations-2018/regulation-4",
  "json_url": "https://openlegislation.uk/finance-act-2018-section-14-and-schedules-4-and-5-commencement-regulations-2018/regulation-4.json",
  "legislation": "uksi/2018/931",
  "legislation_title": "The Finance Act 2018, Section 14 and Schedules 4 and 5 (Commencement) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/finance-act-2018-section-14-and-schedules-4-and-5-commencement-regulations-2018",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Commencement of Paragraphs 2 to 11 of Schedule 5 to the Finance Act 2018",
  "text": "The amendments made by paragraphs 2 to 11 of Schedule 5 to the Finance Act 2018 (venture capital trusts: further amendments) come into force and have effect as follows—\n(a) the amendments made by paragraphs 2 and 3 have effect in relation to accounting periods beginning on or after 6 April 2019;\n(b) the amendments made by paragraph 4 have effect in relation to disposals made on or after 6 April 2019;\n(c) the amendments made by paragraphs 5 and 6 have effect in relation to money raised by a further issue that is made in an accounting period beginning on or after 6 April 2018;\n(d) the amendments made by paragraph 7 have effect for loans made on or after 15 March 2018; and\n(e) the amendments made by paragraphs 8 to 11 have effect from 6 April 2018.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/931/regulation/4",
    "retrieved_at": "2026-10-28T22:54:40.424593+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."
}