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Legislation
Finance Act 1997

SCHEDULE 8 Enterprise investment scheme: qualifying companies

  • Crossheading Introductory
  • Crossheading Requirements to be satisfied by the company for whose business activity money is raised
  • Crossheading Limit on relief for trading groups which let or operate ships
  • Crossheading Meaning of “qualifying company”
  • Crossheading Consequential amendments of section 297
  • Crossheading Consequential repeals of provisions about subsidiaries
  1. Finance Act 1997
  2. Enterprise investment scheme: qualifying companies

Schedule 8 | Enterprise investment scheme: qualifying companies F1

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Introductory

(1)Repealed

Requirements to be satisfied by the company for whose business activity money is raised

(2)Repealed

Limit on relief for trading groups which let or operate ships

(3)Repealed

Meaning of “qualifying company”

(4)Repealed

Consequential amendments of section 297

(5)Repealed

Consequential repeals of provisions about subsidiaries

(6)Repealed

Notes

  1. F1

    Sch. 8 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2)

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