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Contents

Legislation
Finance Act 1994

Crossheading Miscellaneous

  • Section 137 Enterprise investment scheme.
  • Section 138 Foreign income dividends.
  • Section 139 Taxation of incapacity benefit.
  • Section 140 Restriction on deduction from income.
  • Section 141 Expenditure involving crime.
  • Section 142 Mortgage interest payable under deduction of tax: qualifying lenders.
  • Section 143 Premiums referred to pension business.
  • Section 144 Debts released in voluntary arrangement: relief from tax.
  • Section 145 Relief for business donations.
  • Section 146 Minor corrections.
  1. Miscellaneous
  2. Enterprise investment scheme.

Section 137 | Enterprise investment scheme.

From legislation.gov.uk

(1)RepealedF1

(2)RepealedF1

(3)The Taxation of Chargeable Gains Act 1992 shall have effect with the amendments made by that Schedule.

Notes

  1. F1

    S. 137(1)(2) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2)

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