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Legislation

Finance Act 2016

Crossheading Reliefs: enterprise investment scheme, venture capital trusts etc

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Section 28 EIS, SEIS and VCTs: exclusion of energy generation
Section 29 EIS and VCTs: definition of certain periods
Section 30 EIS and VCTs: election
Section 31 VCTs: requirements for giving approval

PART 1 Income tax
Crossheading Reliefs: enterprise investment scheme, venture capital trusts etc

Crossheading Reliefs: enterprise investment scheme, venture capital trusts etc

From legislation.gov.uk

Contents

Section 28 EIS, SEIS and VCTs: exclusion of energy generation
Section 29 EIS and VCTs: definition of certain periods
Section 30 EIS and VCTs: election
Section 31 VCTs: requirements for giving approval