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The Finance Act 2018, Section 14 and Schedules 4 and 5 (Commencement) Regulations 2018
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- UK Statutory Instruments
- 2018 No. 931 (C. 71)
- Regulation 4
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Commencement of Paragraphs 2 to 11 of Schedule 5 to the Finance Act 2018
4. 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.
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