Finance Act 2012 (c. 14)

PART 1 U.K. Income tax, corporation tax and capital gains tax

CHAPTER 5 U.K. Miscellaneous

Enterprise incentives U.K.

38 Seed enterprise investment scheme U.K.

Schedule 6 contains provision for and in connection with the seed enterprise investment scheme (including provision for re-investment relief under TCGA 1992).

39 Enterprise investment scheme U.K.

Schedule 7 contains provision about the enterprise investment scheme (including provision about deferral relief under Schedule 5B to TCGA 1992).

40 Venture capital trusts U.K.

Schedule 8 contains provision about venture capital trusts.