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Regulation 4 Commencement of Paragraphs 2 to 11 of Schedule 5 to the Finance Act 2018

Original text. Later amendments are not shown.

The amendments made by paragraphs 2 to 11 of Schedule 5 to the Finance Act 2018 (venture capital trusts: further amendments) come into force and have effect as follows—

(a)

the amendments made by paragraphs 2 and 3 have effect in relation to accounting periods beginning on or after 6 April 2019;

(b)

the amendments made by paragraph 4 have effect in relation to disposals made on or after 6 April 2019;

(c)

the amendments made by paragraphs 5 and 6 have effect in relation to money raised by a further issue that is made in an accounting period beginning on or after 6 April 2018;

(d)

the amendments made by paragraph 7 have effect for loans made on or after 15 March 2018; and

(e)

the amendments made by paragraphs 8 to 11 have effect from 6 April 2018.