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18(1)The amendments made by paragraphs 2 and 3 have effect in relation to investments made on or after the day on which this Act is passed.U.K.
(2)But nothing in sub-paragraph (1) prevents investments made before that day constituting a “relevant investment” for the purposes of section 280B of ITA 2007 (as inserted by paragraph 3) for the purposes of determining whether the investment limits condition in section 274 of that Act is breached by an investment made on or after that day.
Modifications etc. (not altering text)
C1Sch. 8 para. 18 excluded (15.3.2018) by Finance Act 2018 (c. 3), s. 15