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Finance Act 2008

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Changes over time for: Cross Heading: Commencement

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Changes to legislation:

Finance Act 2008, Cross Heading: Commencement is up to date with all changes known to be in force on or before 18 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

CommencementU.K.

10U.K.The amendments made by this Schedule are treated as having come into force on 6 April 2008.

11U.K.But the amendments made by paragraphs 2, 3, 5 and 6 do not have effect in relation to shares issued before that date.

12U.K.And the amendments made by paragraphs 8 and 9 do not have effect in relation to—

(a)a relevant holding issued before that date, or

(b)a relevant holding acquired by a company (“the investing company”) [F1before 6 April 2018] by means of the investment of protected money.

Textual Amendments

13U.K.For the purposes of paragraph 12(b) “protected money” is—

(a)money raised by the issue before that date of shares in or securities of the investing company, or

(b)money derived from the investment of such money.

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