Section 85 | Gains of insurance company from venture capital investment partnership

(1)In Chapter 3 of Part 6 of the Taxation of Chargeable Gains Act 1992 (c. 12) (insurance), after section 211 insert—

211AGains of insurance company from venture capital investment partnership

.

(2)After Schedule 7AC to that Act (inserted by Part 1 of Schedule 8 to this Act) insert the Schedule 7AD set out in Schedule 31 to this Act.