Part 3 Commencement
Finance (No 2) Act 2017 (2017 c 32) | Legislation

Part 3 Commencement

14

(1)     The amendments made by paragraphs 3 and 6 to 9 have effect in relation to investments made on or after 6 April 2017.

(2)     Nothing in sub-paragraph (1) prevents investments made before 6 April 2017 from constituting “relevant investments†for any purpose of section 257MNA, 257MNB, 257MNC or 257MND of ITA 2007.

(3)     Subject to sub-paragraph (4), the amendments made

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