# Finance Act 2018, Paragraph 11


(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(2) “the 30% eligible shares condition” means the condition referred to as such in section 274(2) of ITA 2007 as originally enacted.

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Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/5/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-5/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.