SCHEDULES
SCHEDULE 7Enterprise investment scheme
PART 1Enterprise investment scheme
Commencement and transitional provision
24
1
Subject to sub-paragraph (2), the amendments made by paragraphs 13 to 15 have effect in relation to shares issued on or after 23 March 2011.
2
Those amendments do not have effect in relation to shares issued before 6 April 2012 if the issuing company, or a qualifying 90% subsidiary of that company, first began to carry on activities of the kind mentioned in section 192(1)(ka) of ITA 2007 before that day.
F13
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