SCHEDULES

SCHEDULE 5 U.K.Venture capital trusts: further amendments

Qualifying holdings: exclusions U.K.

10 U.K.In Schedule 11 to FA 2008 (venture capital trusts), in paragraph 12(b), after “(“the investing company”)” insert “ before 6 April 2018 ”.

Commencement Information

I1 Sch. 5 para. 10 in force at 6.4.2018 for the purposes of the amendments made by that paragraph by S.I. 2018/931, reg. 4(e)