Point in time view as at 16/11/2017.
There are currently no known outstanding effects for the Finance Act 2012,
PART 4
.
24(1)Subject to sub-paragraphs (2) and (3), the amendments made by this Schedule have effect in relation to shares issued on or after 6 April 2012.U.K.
(2)The amendments made by paragraphs 15 to 17 have effect for the purpose of determining whether shares or securities issued on or after 6 April 2012 are to be regarded as comprised in a company's qualifying holdings.
(3)Sub-paragraph (1) does not apply to the amendments made by paragraphs 4, 5 and 22.
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