SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Finance Act 2000 (c. 17)
394
1
Amend Schedule 15 (the corporate venturing scheme) as follows.
2
In paragraph 16(4)
(the unquoted status requirement) after “Taxes Act 1988” insert “
or section 184(3) of ITA 2007
”
.
3
In paragraph 55(4)
(provision supplementary to paragraph 54) after “Taxes Act 1988” insert “
or Part 5 of ITA 2007
”
.
4
In paragraph 56(3) (value received by other persons)—
a
after “Taxes Act 1988”, in the first place where it occurs, insert “
or Part 5 of ITA 2007
”
,
b
for “section 299 of that Act” substitute “
section 299 of the Taxes Act 1988 or section 209 of ITA 2007
”
,
c
for “section 300(2)(a) of that Act” substitute “
section 300(2)(a) of the Taxes Act 1988 or section 216(2)(a) of ITA 2007
”
, and
d
after “section 300 of the Taxes Act 1988” insert “
, section 214 of ITA 2007
”
.
5
In paragraph 102 (minor definitions etc) after sub-paragraph (8) insert—
9
References in this Schedule to Part 5 of ITA 2007 or any provision of that Part are to a Part or provision that applies only in relation to shares issued after 5 April 2007.