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Finance Act 2001
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- UK Public General Acts
- 2001 c. 9
- SCHEDULE 15
- Part 2
- Paragraph 34
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Certain receipts to be disregarded
34In paragraph 14A (certain receipts to be disregarded for purposes of paragraph 14)—
(a)for sub-paragraph (2) substitute—
“(2)For the purposes of this paragraph “repayment” has the meaning given in paragraph 14AA(2) above.”,
(b)omit sub-paragraph (7) (repayments treated, for the purposes of the corporate venturing scheme, as causing insignificant changes to share capital to be disregarded), and
(c)in sub-paragraph (8)(a) for “that Schedule” substitute “Schedule 15 to the Finance Act 2000 (corporate venturing scheme)”.
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