Finance Act 1998 (c. 36)

Part III U.K. Income Tax, Corporation Tax and Capital Gains Tax

Chapter I U.K. Income Tax and Corporation Tax

The enterprise investment scheme and venture capital trusts U.K.

70 Qualifying trades for EIS and VCTs. U.K.

F1 (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 S. 70(1)(2) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034, Sch. 3 Pt. 2 (with Sch. 2)

F2 S. 70(3) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

F3 S. 70(4) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034, Sch. 3 Pt. 2 (with Sch. 2)