# The Finance Act 2018, Section 14 and Schedules 4 and 5 (Commencement) Regulations 2018, Regulation 4: Commencement of Paragraphs 2 to 11 of Schedule 5 to the Finance Act 2018


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—
(a) the amendments made by paragraphs 2 and 3 have effect in relation to accounting periods beginning on or after 6 April 2019;
(b) the amendments made by paragraph 4 have effect in relation to disposals made on or after 6 April 2019;
(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;
(d) the amendments made by paragraph 7 have effect for loans made on or after 15 March 2018; and
(e) the amendments made by paragraphs 8 to 11 have effect from 6 April 2018.

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Source: https://www.legislation.gov.uk/uksi/2018/931/regulation/4 (the official version)
Page: https://openlegislation.uk/finance-act-2018-section-14-and-schedules-4-and-5-commencement-regulations-2018/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.