- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
12(1)The amendments in this Part of this Schedule have effect—
(a)in relation to shares issued on or after 21st March 2000, and
(b)in respect of the application of section 293 of the Taxes Act 1988 on or after that date in relation to shares—
(i)that were issued after 31st December 1993 but before 21st March 2000, and
(ii)to which income tax relief or deferral relief was attributable immediately before 21st March 2000.
(2)In sub-paragraph (1)—
“income tax relief” means relief under Chapter III of Part VII of the Taxes Act 1988 (enterprise investment scheme); and
“deferral relief” has the same meaning as in Schedule 5B to the [1992 c. 12.] Taxation of Chargeable Gains Act 1992.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: