Finance Act 2000 (c. 17)

SCHEDULES

SCHEDULE 18 U.K. Venture capital trusts: amendments

Part I U.K. Reduction of applicable periods

Relief from income tax U.K.

F1 1 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 18 para. 1 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

Deferred CGT charge on reinvestment U.K.

2 U.K. In Schedule 5C to the M1 Taxation of Chargeable Gains Act 1992 (venture capital trusts: deferred charge on re-investment), in paragraph 3(2), in the definition of “the relevant period" for “five" substitute “ three ”.

Marginal Citations

M1 1992 c. 12.

Commencement U.K.

3 U.K. The amendments made by this Part of this Schedule have effect in relation to shares issued on or after 6th April 2000.