Part III U.K. Income Tax, Corporation Tax and Capital Gains Tax

Chapter I U.K. Income Tax and Corporation Tax

The enterprise investment scheme and venture capital trusts U.K.

F1 72 Qualifying holdings for VCTs after 2nd July 1997. U.K.

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Textual Amendments

F1 S. 72 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)