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Finance Act 2016

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Changes over time for: PART 2

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Changes to legislation:

Finance Act 2016, PART 2 is up to date with all changes known to be in force on or before 16 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

PART 2U.K.Tax advantages to which section 180(5) applies

Tax advantageProvision under which tax advantage is given to beneficiaryPerson liable to receive request under section 180(5)
Reduced rate of climate change levy payable in respect of a reduced rate supply (for supplies covered by climate change agreement)Paragraphs 42 and 44 of Schedule 6 to FA 2000The person to whom the reduced rate taxable supply is supplied
Relief granted to investors in a company under the enterprise investment schemePart 5 of ITA 2007The company whose shares are acquired by investors
[F1Relief granted to investors in a social enterprise Part 5B of ITA 2007The social enterprise]
Relief granted to investors in a venture capital trust under the venture capital trust schemePart 6 of ITA 2007The venture capital trust

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