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Finance Act 2018
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5(1)Section 274 of ITA 2007 is amended as follows.U.K.
(2)In the table in subsection (2), after the entry for “the investment limits condition” insert—
| “The minimum investment on further issue condition | The company has not breached and will not breach, in the relevant period, the minimum investment on further issue condition” |
(3)In subsection (3), after paragraph (f) insert—
“(fa)the minimum investment on further issue condition by section 280BA,”
Commencement Information
I1Sch. 5 para. 5 in force at 6.4.2018 for the purposes of the amendments made by that paragraph by S.I. 2018/931, reg. 4(c)
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