# Finance Act 2018, Paragraph 5


(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,”

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