{
  "url": "https://openlegislation.uk/finance-act-2018/schedule-5/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2018/schedule-5/paragraph-5.json",
  "legislation": "ukpga/2018/3",
  "legislation_title": "Finance Act 2018",
  "legislation_url": "https://openlegislation.uk/finance-act-2018",
  "path": "schedule/5/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) Section 274 of ITA 2007 is amended as follows.\n(2) In the table in subsection (2), after the entry for “the investment limits condition” insert—\n“\nThe minimum investment on further issue condition\nThe company has not breached and will not breach, in the relevant period, the minimum investment on further issue condition\n”\n(3) In subsection (3), after paragraph (f) insert—\n“(fa) the minimum investment on further issue condition by section 280BA,”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/3/schedule/5/paragraph/5",
    "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."
}