There are currently no known outstanding effects for the Finance Act 2012, Paragraph 11.
11U.K.In section 186 (the gross assets requirement)—
(a)in subsections (1)(a) and (2)(a), for “£7 million” substitute “ £15 million ”, and
(b)in subsections (1)(b) and (2)(b), for “£8 million” substitute “ £16 million ”.
Commencement Information
I1Sch. 7 para. 11 in force at 19.7.2012 for the purposes of the amendments made by that paragraph by S.I. 2012/1896, art. 2(b)
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