Commencement and transitional provision
This section has no associated Explanatory Notes
21(1)Paragraph 7 is to be treated as having come into force on 6 April 2012.
(2)The amendments made by that paragraph do not have effect in relation to an investment made by a VCT of protected money.
(3)“Protected money” means—
(a)money raised by the issue before 6 April 2012 of shares in or securities of the VCT, and
(b)money derived from the investment of such money.