6A

Investment – Transitional Provisions

6A.1

This rule is effective from 23:00 on 31/12/2020.

The references in 6.3 to the UK shall be read as references to the UK or an EEA State except that in the case of an EEA State where the investment was made after IP completion day the maturity referred to therein shall be no later than 31 March 2022.

6A.2

This rule is effective from 23:00 on 31/12/2020.

The references in 6.4 to the UK shall be read as references to the UK or an EEA State except that in the case of an EEA State where the investment was made after IP completion day the maturity referred to therein shall be no later than 31 March 2022.