Paragraph 11 I1
(1)
In Schedule 2 to F(No.3)A 2010 (venture capital trusts), in paragraph 6(2)(b), after “the investing company” insert “ before 6 April 2018 ”.
(2)
The 30% eligible shares condition does not apply in relation to an accounting period ending on or after 6 April 2018.
(3)
In sub-paragraph (2) “the 30% eligible shares condition” means the condition referred to as such in section 274(2) of ITA 2007 as originally enacted.
Annotations
Commencement
- I1
Sch. 5 para. 11 in force at 6.4.2018 for the purposes of the amendments made by that paragraph by S.I. 2018/931, reg. 4(e)