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Finance Act 2018

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Changes over time for: Paragraph 3

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Version Superseded: 06/04/2019

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Point in time view as at 06/04/2018.

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There are currently no known outstanding effects for the Finance Act 2018, Paragraph 3. Help about Changes to Legislation

3U.K.In consequence of the amendment made by paragraph 2, in each of the following provisions of ITA 2007, for “70%”, where it appears before “qualifying”, substitute “80%”—

(a)in section 274, subsection (3)(c), (d) and (e);

(b)in section 275 (alternative requirements for the giving of approval), subsection (3)(b);

(c)in section 278 (conditions relating to value of investments: general), subsection (1);

(d)in section 280 (conditions relating to qualifying holdings and eligible shares), subsection (2);

(e)in section 280A (the 70% qualifying holdings condition: disposal of holding), in the heading and in subsection (2);

(f)in Schedule 4 (index of defined expressions), the entry for the qualifying holdings condition.

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