Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 7 U.K. Enterprise investment scheme

PART 2 U.K. Enterprise investment scheme: chargeable gains

Commencement U.K.

33 (1) The amendment made by paragraph 29 comes into force on such day as the Treasury may by order appoint. U.K.

(2) That amendment has effect in relation to shares issued on or after 6 April 2012.

34 (1) The amendments made by paragraphs 27, 28, 30 and 31 have effect in relation to shares issued on or after 6 April 2012. U.K.

(2) For the purposes of those paragraphs it does not matter whether the disqualifying arrangements were entered into before or on or after that date.

35 U.K. The amendment made by paragraph 32 is treated as having come into force on 6 April 2012.