Skip to content

Contents

Legislation

Finance Act 1999

Crossheading Enterprise investment scheme

Find in this level

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

Enterprise investment scheme
Deferred gains: application of taper relief.

Section 72 | Deferred gains: application of taper relief.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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 omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(b)(i)