Finance Act 2012

Increase in the gross assets limits

This section has no associated Explanatory Notes

11In section 186 (the gross assets requirement)—

(a)in subsections (1)(a) and (2)(a), for “£7 million” substitute “£15 million”, and

(b)in subsections (1)(b) and (2)(b), for “£8 million” substitute “£16 million”.