Point in time view as at 06/04/2009.
Finance Act 2007, Cross Heading: EIS: approved investment funds is up to date with all changes known to be in force on or before 03 March 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.
19(1)In Part 5 of ITA 2007 (enterprise investment scheme), in section 251(1)(c) (approved investment fund as nominee), for “6” substitute “ ;12 ”.U.K.
(2)The amendment made by this paragraph has effect in relation to approved funds which closed or close on or after 7 October 2006.
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