Skip to content

Contents

Legislation

Finance Act 2000

Crossheading Enterprise incentives

Find in this level

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.

Enterprise incentives
Taper relief: assets qualifying as business assets.

Section 67 | Taper relief: assets qualifying as business assets.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 67 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(c)