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Legislation

Finance Act 1998

Crossheading The enterprise investment scheme and venture capital trusts

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Section 70 Qualifying trades for EIS and VCTs.
Section 71 Pre-arranged exits from EIS.
Section 72 Qualifying holdings for VCTs after 2nd July 1997.
Section 73 Other changes to requirements for VCTs.
Section 74 Other changes to EIS etc.

The enterprise investment scheme and venture capital trusts
Qualifying holdings for VCTs after 2nd July 1997.

Section 72 | Qualifying holdings for VCTs after 2nd July 1997.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 72 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)