Finance Act 1999 (c. 16)

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

Enterprise investment scheme U.K.

F1 71 Eligibility for EIS relief. U.K.

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Textual Amendments

F1 S. 71 repealed (6.4.2007 with effect in accordance with s. 1034(1)(3) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1)(3), Sch. 3 Pt. 2 (with Sch. 2)

F2 72 Deferred gains: application of taper relief. U.K.

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Textual Amendments

F2 S. 72 omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(b)(i)

73 Deferred gains: gain accruing on part disposal, etc. U.K.

(1) Schedule 8 to this Act (which amends Schedule 5B to the M1 Taxation of Chargeable Gains Act 1992 in relation to cases where there is a disposal of some, but not all, of the shares to which relief under that Schedule is attributable) shall have effect.

(2) The amendments made by Schedule 8 to this Act have effect in relation to shares issued on or after 6th April 1999.

Marginal Citations

M1 1992 c.12.