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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. Enterprise investment scheme: amendments.

Section 64 | Enterprise investment scheme: amendments.

From legislation.gov.uk

The provisions relating to the enterprise investment scheme are amended in accordance with Schedule 17 to this Act.In that Schedule—Part I makes amendments reducing various periods which apply in relation to the provisions which determine the reliefs under the scheme;Part II makes amendments about qualifying companies;Part III makes other minor amendments.

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