Income and Corporation Taxes Act 1988 (c. 1)

SCHEDULES

[F1 SCHEDULE 15B U.K. Venture Capital Trusts: Relief from Income Tax

Textual Amendments

F1 Sch. 15B inserted (with effect in accordance with s. 71(4) of the amending Act) by Finance Act 1995 (c. 4), s. 71(2), Sch. 15

F2 F2 Part I U.K. Relief on investment

Textual Amendments

F2 Sch. 15B Pt. 1 (paras. 1-6) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 234, Sch. 3 Pt. 1 (with Sch. 2)

Entitlement to claim relief U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Loan-linked investments U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Loss of investment relief U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Assessment on withdrawal or reduction of relief U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Provision of information U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Interpretation of Part I U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part II U.K. Relief on distributions

Modifications etc. (not altering text)

C5 Sch. 15B Pt. 2 applied (1.5.1995) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 151A(6) (as inserted by Finance Act 1995 (c. 4), s. 72(3))

7 U.K. F17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F17 Sch. 15B paras. 7-9 repealed (6.4.2005 with effect in accordance with s. 883(1) of the repealing Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 346(3), Sch. 3 (with Sch. 2)

Meaning of “permitted maximum” U.K.

8 U.K. F18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F18 Sch. 15B paras. 7-9 repealed (6.4.2005 with effect in accordance with s. 883(1) of the repealing Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 346(3), Sch. 3 (with Sch. 2)

Interpretation of Part II U.K.

9 U.K. F19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F19 Sch. 15B paras. 7-9 repealed (6.4.2005 with effect in accordance with s. 883(1) of the repealing Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 346(3), Sch. 3 (with Sch. 2)