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Legislation
Finance (No. 2) Act 2017

Crossheading Income tax: investments

  • Section 8 Dividend nil rate for tax year 2018-19 etc
  • Section 9 Life insurance policies: recalculating gains on part surrenders etc
  • Section 10 Personal portfolio bonds
  • Section 11 EIS and SEIS: the no pre-arranged exits requirement
  • Section 12 VCTs: follow-on funding
  • Section 13 VCTs: exchange of non-qualifying shares and securities
  • Section 14 Social investment tax relief
  • Section 15 Business investment relief
  1. PART 1 Direct taxes
  2. Crossheading Income tax: investments

Crossheading Income tax: investments

From legislation.gov.uk

Contents

  1. Section 8 Dividend nil rate for tax year 2018-19 etc
  2. Section 9 Life insurance policies: recalculating gains on part surrenders etc
  3. Section 10 Personal portfolio bonds
  4. Section 11 EIS and SEIS: the no pre-arranged exits requirement
  5. Section 12 VCTs: follow-on funding
  6. Section 13 VCTs: exchange of non-qualifying shares and securities
  7. Section 14 Social investment tax relief
  8. Section 15 Business investment relief
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