Finance Act 2004 (c. 12)

SCHEDULES

SCHEDULE 19 Venture capital trusts

Part 2 Abolition of deferral relief

Consequential amendment

6 (1) The Taxation of Chargeable Gains Act 1992 is amended as follows.

(2) In paragraph 2(4) of Schedule 5B (enterprise investment scheme: re-investment) omit “or Schedule 5C”.