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Finance Act 2001
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- UK Public General Acts
- 2001 c. 9
- SCHEDULE 15
- Part 1
- Paragraph 21
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Repayment of share capital
21In section 303A (restriction on withdrawal or reduction of relief under section 303)—
(a)for subsection (2) substitute—
“(2)For the purposes of this section “repayment” has the meaning given in section 303AA(2) above.”,
(b)omit subsection (8) (repayments treated, for the purposes of the corporate venturing scheme, as causing insignificant changes to share capital to be disregarded), and
(c)in subsection (9)(a) for “that Schedule” substitute “Schedule 15 to the Finance Act 2000 (corporate venturing scheme)”.
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