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Legislation
Taxation of Chargeable Gains Act 1992

SCHEDULE 5C Venture capital trusts: deferred charge on re-investment

  • Crossheading Application of Schedule
  • Crossheading The postponement of the original gain
  • Crossheading Chargeable events
  • Crossheading Gain accruing on chargeable event
  • Crossheading Persons to whom gain accrues
  • Crossheading Interpretation
  1. Taxation of Chargeable Gains Act 1992
  2. Venture capital trusts: deferred charge on re-investment

Schedule 5C | Venture capital trusts: deferred charge on re-investment F1

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Application of Schedule

(1)Repealed

The postponement of the original gain

(2)Repealed

Chargeable events

(3)Repealed

Gain accruing on chargeable event

(4)Repealed

Persons to whom gain accrues

(5)Repealed

Interpretation

(6)Repealed

Notes

  1. F1

    Sch. 5C repealed (with effect in accordance with Sch. 19 para. 7 of the amending Act) by Finance Act 2004 (c. 12), Sch. 19 para. 5, Sch. 42 Pt. 2(13)

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