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Finance Act 2014

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This is the original version (as it was originally enacted).

Commencement of Part 2

This section has no associated Explanatory Notes

12(1)Paragraph 6 has effect in relation to any purchase of shares by a company on or after 28 April 2014.

(2)Paragraph 7 has effect in relation to—

(a)any Act passed on or after 28 April 2014, and

(b)any instrument of transfer pursuant to such an Act executed on or after that date.

(3)Paragraph 8 is treated as having come into force on 28 April 2014.

(4)Subject to that, this Part of this Schedule has effect in relation to—

(a)any instrument which is executed on or after 28 April 2014 in pursuance of—

(i)an agreement made on or after that date, or

(ii)a conditional agreement made before that date where the condition is satisfied on or after that date, and

(b)any instrument which is not executed in pursuance of a contract and is executed on or after that date.

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