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Contents

Legislation

Finance Act 2014

Crossheading Investment reliefs

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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

Investment reliefs
Venture capital trusts

Section 53 | Venture capital trusts

From legislation.gov.uk

Schedule 10 contains provision about venture capital trusts.