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Legislation
Finance Act 2000

Crossheading Enterprise incentives

  • Section 62 Enterprise management incentives.
  • Section 63 Corporate venturing scheme.
  • Section 64 Enterprise investment scheme: amendments.
  • Section 65 Venture capital trusts: amendments.
  • Section 66 Taper relief: taper for business assets.
  • Section 67 Taper relief: assets qualifying as business assets.
  1. Enterprise incentives
  2. Corporate venturing scheme.

Section 63 | Corporate venturing scheme.

From legislation.gov.uk

(1)Schedule 15 to this Act (which makes provision for the corporate venturing scheme) has effect.

(2)Schedule 16 to this Act (which makes consequential amendments) has effect.

(3)RepealedF1

(4)Subject to that, Schedules 15 and 16 apply in relation to shares issued on or after 1st April 2000 but before 1st April 2010.

Notes

  1. F1

    S. 63(3) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

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