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Legislation
Finance Act 2014

Crossheading Investment reliefs

  • Section 53 Venture capital trusts
  • Section 54 Removing time limit on seed enterprise investment scheme relief
  • Section 55 Removing time limit on CGT relief in respect of re-investment under SEIS
  • Section 56 Exclusion of incentivised electricity or heat generation activities
  1. CHAPTER 4 Other provisions
  2. Crossheading Investment reliefs

Crossheading Investment reliefs

From legislation.gov.uk

Contents

  1. Section 53 Venture capital trusts
  2. Section 54 Removing time limit on seed enterprise investment scheme relief
  3. Section 55 Removing time limit on CGT relief in respect of re-investment under SEIS
  4. Section 56 Exclusion of incentivised electricity or heat generation activities
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