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Finance Act 2018
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Version Superseded: 06/04/2019
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- 15/03/2018- Amendment
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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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