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Legislation

Finance (No. 2) Act 2017

Crossheading Income tax: investments

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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

Income tax: investments
Social investment tax relief

Section 14 | Social investment tax relief

From legislation.gov.uk

Schedule 1 makes provision about income tax relief for social investments.