Paragraph 8 I1
(1)
Part 8 of Schedule 2 to ITA 2007 (transitional provision: venture capital trusts) is amended as follows.
(2)
In paragraph 69 (the no guaranteed loan requirement), after “acquired” insert “ before 6 April 2018 ”.
(3)
In paragraph 70 (the proportion of eligible shares requirement), in sub-paragraph (2), after “acquired” insert “ before 6 April 2018 ”.
(4)
In paragraph 81 (meaning of “excluded activities”), after “acquired” insert “ before 6 April 2018 ”.
Annotations
Commencement
- I1
Sch. 5 para. 8 in force at 6.4.2018 for the purposes of the amendments made by that paragraph by S.I. 2018/931, reg. 4(e)