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Finance Act 2018
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- UK Public General Acts
- 2018 c. 3
- SCHEDULE 5
- Paragraph 8
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Qualifying holdings: exclusions
8(1)Part 8 of Schedule 2 to ITA 2007 (transitional provision: venture capital trusts) is amended as follows.
(2)In paragraph 69 (the no guaranteed loan requirement), after “acquired” insert “before 6 April 2018”.
(3)In paragraph 70 (the proportion of eligible shares requirement), in sub-paragraph (2), after “acquired” insert “before 6 April 2018”.
(4)In paragraph 81 (meaning of “excluded activities”), after “acquired” insert “before 6 April 2018”.
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