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Contents

Legislation

Finance Act 1995

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Introduction
Part I Duties of Excise
Part II Value Added Tax and Insurance Premium Tax
Part III Income Tax, Corporation Tax and Capital Gains Tax
Part IV Petroleum Revenue Tax
Part V Stamp Duty
Part VI Miscellaneous and General
SCHEDULE 1 Table of rates of duty on wine and made-wine
SCHEDULE 2 Denatured alcohol
SCHEDULE 3 Amusement Machine Licence Duty
SCHEDULE 4 Vehicle Excise and Registration
SCHEDULE 5 Insurance Premium Tax
SCHEDULE 6 Amendments in connection with charge under Schedule A
SCHEDULE 7
SCHEDULE 8 Life assurance business
SCHEDULE 9 Transfer of Life Insurance Business
SCHEDULE 10 Friendly Societies
SCHEDULE 11 Personal pensions: income withdrawals
SCHEDULE 12 Contractual Savings Schemes
SCHEDULE 13 Enterprise Investment Scheme
SCHEDULE 14 Venture Capital Trusts: Meaning of “qualifying holdings”
SCHEDULE 15 Venture Capital Trusts: Relief from Income Tax
SCHEDULE 16
SCHEDULE 17 Settlements: liability of settlor
SCHEDULE 18 Deceased persons’ estates
SCHEDULE 19
SCHEDULE 20 Claims etc. not included in returns
SCHEDULE 21 Self-assessment etc: transitional provisions
SCHEDULE 22 Prevention of exploitation of SCHEDULE 2 TO ITTOIA 2005 (SO FAR AS RELATING TO OVERLAP PROFIT)
SCHEDULE 23 Obligations etc. imposed on UK representatives
SCHEDULE 24 Exchange gains and losses
SCHEDULE 25 Controlled Foreign Companies
SCHEDULE 26 Change in ownership of investment company: deductions
SCHEDULE 27 Sub-contractors in the construction industry
SCHEDULE 28
SCHEDULE 29 Repeals

Finance Act 1995
Venture Capital Trusts: Meaning of “qualifying holdings”

Schedule 14 | Venture Capital Trusts: Meaning of “qualifying holdings” ^F1

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Notes

F1
Sch. 14 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)