Finance Act 2014, Paragraph 12 is up to date with all changes known to be in force on or before 01 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.
12(1)Paragraph 6 has effect in relation to any purchase of shares by a company on or after 28 April 2014.U.K.
(2)Paragraph 7 has effect in relation to—
(a)any Act passed on or after 28 April 2014, and
(b)any instrument of transfer pursuant to such an Act executed on or after that date.
(3)Paragraph 8 is treated as having come into force on 28 April 2014.
(4)Subject to that, this Part of this Schedule has effect in relation to—
(a)any instrument which is executed on or after 28 April 2014 in pursuance of—
(i)an agreement made on or after that date, or
(ii)a conditional agreement made before that date where the condition is satisfied on or after that date, and
(b)any instrument which is not executed in pursuance of a contract and is executed on or after that date.
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