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Statutory Instruments

2015 No. 1836

Income Tax

The Finance Act 2015 (Paragraphs 10 to 12 of Schedule 6) Regulations 2015

Made

27th October 2015

Coming into force

30th November 2015

The Treasury, in exercise of the power conferred by paragraph 14 of Schedule 6 to the Finance Act 2015( 1 ), make the following Regulations:

Citation

1. These Regulations may be cited as the Finance Act 2015 (Paragraphs 10 to 12 of Schedule 6) Regulations 2015 and come into force on 30th November 2015.

Paragraphs 10 to 12 of Schedule 6

2. In respect of Schedule 6 to the Finance Act 2015—

(a) paragraph 10 has effect in relation to shares issued on or after 30th November 2015;

(b) paragraph 11 has effect in relation to relevant holdings( 2 ) issued on or after 30th November 2015; and

(c) paragraph 12 has effect on 30th November 2015.

George Hollingbery

Mel Stride

Two of the Lords Commissioner of Her Majesty’s Treasury

27th October 2015

( 1 )

2015 c. 11 .

( 2 )

For the definition of “relevant holdings” see section 286 of the Income Tax Act 2007 (c.3) .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Finance Act 2015 (Paragraphs 10 to 12 of Schedule 6) Regulations 2015 (2015/1836)

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