Commencement of Paragraphs 2 to 11 of Schedule 5 to the Finance Act 20184
The amendments made by paragraphs 2 to 11 of Schedule 5 to the Finance Act 2018 (venture capital trusts: further amendments) come into force and have effect as follows—
a
the amendments made by paragraphs 2 and 3 have effect in relation to accounting periods beginning on or after 6 April 2019;
b
the amendments made by paragraph 4 have effect in relation to disposals made on or after 6 April 2019;
c
the amendments made by paragraphs 5 and 6 have effect in relation to money raised by a further issue that is made in an accounting period beginning on or after 6 April 2018;
d
the amendments made by paragraph 7 have effect for loans made on or after 15 March 2018; and
e
the amendments made by paragraphs 8 to 11 have effect from 6 April 2018.