Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 8 U.K. Venture capital schemes

Qualifying holdings: introduction U.K.

4 U.K. In section 286 (qualifying holdings: introduction), in subsection (3), omit the “and” at the end of paragraph (k) and after paragraph (l) insert “, and

(m) no disqualifying arrangements (see section 299A).”