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Legislation
Finance Act 2012

Crossheading Enterprise incentives

  • Section 38 Seed enterprise investment scheme
  • Section 39 Enterprise investment scheme
  • Section 40 Venture capital trusts
  1. Enterprise incentives
  2. Seed enterprise investment scheme

Section 38 | Seed enterprise investment scheme

From legislation.gov.uk

Schedule 6 contains provision for and in connection with the seed enterprise investment scheme (including provision for re-investment relief under TCGA 1992).

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