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Legislation
Finance Act 1998

SCHEDULE 12 EIS and VCTs: meaning of qualifying trade

  • Crossheading New exclusions for the enterprise investment scheme
  • Crossheading Definition of excluded activities for the enterprise investment scheme
  • Crossheading New exclusions for VCTs
  • Crossheading Definition of excluded activities for VCTs
  • Crossheading Commencement
  1. Finance Act 1998
  2. EIS and VCTs: meaning of qualifying trade

Schedule 12 | EIS and VCTs: meaning of qualifying trade

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

New exclusions for the enterprise investment scheme

(1)RepealedF1

Definition of excluded activities for the enterprise investment scheme

(2)RepealedF2

New exclusions for VCTs

(3)RepealedF3

Definition of excluded activities for VCTs

(4)RepealedF4

Commencement

(1)RepealedF5

(2)RepealedF6

(3)RepealedF6

Notes

  1. F1

    Sch. 12 para. 1 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2)

  2. F2

    Sch. 12 para. 2 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2)

  3. F3

    Sch. 12 para. 3 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

  4. F4

    Sch. 12 para. 4 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

  5. F5

    Sch. 12 para. 5(1) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2)

  6. F6

    Sch. 12 para. 5(2)(3) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

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