Paragraphs 10 to 12 of Schedule 6
2. In respect of Schedule 6 to the Finance Act 2015—
(a)paragraph 10 has effect in relation to shares issued on or after 30th November 2015;
(b)paragraph 11 has effect in relation to relevant holdings(1) issued on or after 30th November 2015; and
(c)paragraph 12 has effect on 30th November 2015.
(1)
For the definition of “relevant holdings” see section 286 of the Income Tax Act 2007 (c.3).