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Legislation

Finance Act 1999

Crossheading Enterprise investment scheme

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Section 71 Eligibility for EIS relief.
Section 72 Deferred gains: application of taper relief.
Section 73 Deferred gains: gain accruing on part disposal, etc.

Part III Income Tax, Corporation Tax and Capital Gains Tax
Crossheading Enterprise investment scheme

Crossheading Enterprise investment scheme

From legislation.gov.uk

Contents

Section 71 Eligibility for EIS relief.
Section 72 Deferred gains: application of taper relief.
Section 73 Deferred gains: gain accruing on part disposal, etc.