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Finance Act 2000
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- UK Public General Acts
- 2000 c. 17
- SCHEDULE 15
- Part I
- Meaning of “investment relief”
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This is the original version (as it was originally enacted).
Meaning of “investment relief”
1This Schedule makes provision for—
(a)relief against corporation tax (“investment relief”) on amounts subscribed by companies for shares (see this Part and Parts II to VI of this Schedule);
(b)relief against income of companies for losses on disposals of shares to which investment relief is attributable (see Part VII of this Schedule); and
(c)the postponement of certain chargeable gains of companies where the gains are reinvested in shares to which investment relief is attributable (see Part VIII of this Schedule).
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