SCHEDULES

SCHEDULE 24Tax advantages constituting the grant of state aid

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

Annotations:
Amendments (Textual)

Tax advantage

Provision under which tax advantage is given to beneficiary

Person 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 2000

The person to whom the reduced rate taxable supply is supplied

Relief granted to investors in a company under the enterprise investment scheme

Part 5 of ITA 2007

The company whose shares are acquired by investors

F1Relief granted to investors in a social enterprise

Part 5B of ITA 2007

The social enterprise

Relief granted to investors in a venture capital trust under the venture capital trust scheme

Part 6 of ITA 2007

The venture capital trust