{
  "url": "https://openlegislation.uk/finance-act-2018/schedule-5/paragraph-11",
  "json_url": "https://openlegislation.uk/finance-act-2018/schedule-5/paragraph-11.json",
  "legislation": "ukpga/2018/3",
  "legislation_title": "Finance Act 2018",
  "legislation_url": "https://openlegislation.uk/finance-act-2018",
  "path": "schedule/5/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "(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 ”.\n(2) The 30% eligible shares condition does not apply in relation to an accounting period ending on or after 6 April 2018.\n(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(2) “the 30% eligible shares condition” means the condition referred to as such in section 274(2) of ITA 2007 as originally enacted.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/3/schedule/5/paragraph/11",
    "retrieved_at": "2026-10-29T09:05:08.491687+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."
}