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Finance Act 2018

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This is the original version (as it was originally enacted).

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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