Paragraph 5 I1

(1)

Section 274 of ITA 2007 is amended as follows.

(2)

In the table in subsection (2), after the entry for “the investment limits condition” insert—

“
The minimum investment on further issue condition The company has not breached and will not breach, in the relevant period, the minimum investment on further issue condition
”

(3)

In subsection (3), after paragraph (f) insert—

“(fa)
the minimum investment on further issue condition by section 280BA,”

Annotations

Commencement

I1: Sch. 5 para. 5 in force at 6.4.2018 for the purposes of the amendments made by that paragraph by S.I. 2018/931, reg. 4(c)