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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2006/25/section/91</dc:identifier><dc:title>Finance Act 2006</dc:title><dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.</dc:description><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-05-05</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-04-01</dct:valid>
					
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					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2006"/><ukm:Number Value="25"/><ukm:EnactmentDate Date="2006-07-19"/><ukm:ISBN Value="0105425060"/></ukm:PrimaryMetadata>
					

                    
									 
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2006/25/body" IdURI="http://www.legislation.gov.uk/id/ukpga/2006/25/body" NumberOfProvisions="222" RestrictStartDate="2026-04-01"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2006/25/part/3" IdURI="http://www.legislation.gov.uk/id/ukpga/2006/25/part/3" NumberOfProvisions="100" id="part-3" RestrictStartDate="2012-07-17"><Number>
          <Strong>Part 3</Strong>
        </Number><Title>Income tax, corporation tax and capital gains tax</Title><Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/2006/25/part/3/chapter/9" IdURI="http://www.legislation.gov.uk/id/ukpga/2006/25/part/3/chapter/9" NumberOfProvisions="27" id="part-3-chapter-9" RestrictExtent="E+W+S+N.I." RestrictStartDate="2012-07-17"><Number>Chapter 9</Number><Title>Miscellaneous provisions</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2006/25/part/3/chapter/9/crossheading/investment-reliefs" IdURI="http://www.legislation.gov.uk/id/ukpga/2006/25/part/3/chapter/9/crossheading/investment-reliefs" NumberOfProvisions="1" id="part-3-chapter-9-crossheading-investment-reliefs" RestrictStartDate="2006-07-19"><Title><Emphasis>Investment reliefs</Emphasis></Title><P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2007-04-06"><Title>Venture capital schemes</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2006/25/section/91" IdURI="http://www.legislation.gov.uk/id/ukpga/2006/25/section/91" id="section-91"><Pnumber PuncAfter="">91</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2006/25/section/91/1" IdURI="http://www.legislation.gov.uk/id/ukpga/2006/25/section/91/1" id="section-91-1"><Pnumber>1</Pnumber><P2para><Text>Schedule 14 contains amendments of the provisions relating to—</Text><UnorderedList Decoration="none"><ListItem><Para><Text><CommentaryRef Ref="c19549091"/>. . . </Text></Para></ListItem><ListItem><Para><Text><CommentaryRef Ref="c19549041"/>. . . </Text></Para></ListItem><ListItem><Para><Text>the corporate venturing scheme.</Text></Para></ListItem></UnorderedList></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2006/25/section/91/2" IdURI="http://www.legislation.gov.uk/id/ukpga/2006/25/section/91/2" id="section-91-2"><Pnumber>2</Pnumber><P2para><Text>Those amendments have effect as mentioned in that Schedule.</Text></P2para></P2></P1para></P1></P1group></Pblock></Chapter></Part></Body></Primary><Commentaries><Commentary id="c19549091" Type="F"><Para><Text>Words in s. 91(1) repealed (6.4.2007 with effect as mentioned in <CitationSubRef id="c00107" CitationRef="c00108" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/1034/1" SectionRef="section-1034-1">s. 1034(1)</CitationSubRef> of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2007/3" id="c00108" Year="2007" Class="UnitedKingdomPublicGeneralAct" Number="3" Title="Income Tax Act 2007">Income Tax Act 2007 (c. 3)</Citation>, <CitationSubRef id="c00109" CitationRef="c00108" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/1031" SectionRef="section-1031">s. 1031</CitationSubRef>, <CitationSubRef id="c00110" CitationRef="c00108" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/schedule/3/part/2" SectionRef="schedule-3-part-2" Operative="true">Sch. 3 Pt. 2</CitationSubRef> (with transitional provisions and savings in <CitationSubRef id="c00111" CitationRef="c00108" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/schedule/2" SectionRef="schedule-2">Sch. 2</CitationSubRef>)</Text></Para></Commentary><Commentary id="c19549041" Type="F"><Para><Text>Words in s. 91(1) repealed (6.4.2007 with effect as mentioned in <CitationSubRef id="c00113" CitationRef="c00114" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/1034/1" SectionRef="section-1034-1">s. 1034(1)</CitationSubRef> of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2007/3" id="c00114" Year="2007" Class="UnitedKingdomPublicGeneralAct" Number="3" Title="Income Tax Act 2007">Income Tax Act 2007 (c. 3)</Citation>, <CitationSubRef id="c00115" CitationRef="c00114" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/1031" SectionRef="section-1031">s. 1031</CitationSubRef>, <CitationSubRef id="c00116" CitationRef="c00114" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/schedule/3/part/1" SectionRef="schedule-3-part-1" Operative="true">Sch. 3 Pt. 1</CitationSubRef> (with transitional provisions and savings in <CitationSubRef id="c00117" CitationRef="c00114" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/schedule/2" SectionRef="schedule-2">Sch. 2</CitationSubRef>)</Text></Para></Commentary></Commentaries></Legislation>