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Finance Act 2004
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16(1)In paragraph 13 (value received by investor) in sub-paragraph (2)(b)(i), for “on which he subscribed for the shares” substitute “ of issue of the shares ”.U.K.
(2)Subject to sub-paragraph (3), the amendment made by this paragraph has effect in relation to shares issued on or after 17th March 2004.
(3)The amendment made by this paragraph does not have effect in relation to the repayment of a debt incurred before 17th March 2004 if—
(a)the shares were subscribed for before that date, and
(b)the debt was incurred on or after the date on which the shares were subscribed for.
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