Finance Act, 1986

Amendment of provisions relating to relief for investment in corporate trades.

13.Section 12 of the Finance Act, 1984 , is hereby amended by the substitution in subsection (11) of “any of the six years” for “either of the two years”, and the said subsection (11), as so amended, is set out in the Table to this section.


(11) This section applies only where the shares concerned are issued in the year 1984-85 or any of the six years of assessment immediately following.