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Income and Corporation Taxes Act 1988
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 1988 c. 1
- SCHEDULE 28B
- Requirement as to the...
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Rhagor o Adnoddau
Changes over time for: Cross Heading: Requirement as to the assets of the relevant company
Version Superseded: 06/04/2007
Alternative versions:
- 01/05/1995- Amendment
- 31/07/1998- Amendment
- 19/07/2006- Amendment
- 31/12/2006
Point in time - 06/04/2007- Amendment
Status:
Point in time view as at 31/12/2006.
Changes to legislation:
Income and Corporation Taxes Act 1988, Cross Heading: Requirement as to the assets of the relevant company is up to date with all changes known to be in force on or before 25 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.
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Requirement as to the assets of the relevant companyU.K.
8(1)The requirement of this paragraph is that the value of the relevant assets—
(a)did not exceed [F1£7 million] immediately before the issue of the relevant holding; and
(b)did not exceed [F2£8 million] immediately afterwards.
(2)Subject to sub-paragraph (3) below, the reference in sub-paragraph (1) above to the value of the relevant assets is a reference—
(a)in relation to a time when the relevant company did not have any qualifying subsidiaries, to the value of the gross assets of that company at that time; and
(b)in relation to any other time, to the aggregate value at that time of the gross assets of all the companies in the relevant company’s group.
(3)For the purposes of this paragraph assets of any member of the relevant company’s group that consist in rights against, or in shares in or securities of, another member of the group shall be disregarded.
(4)In this paragraph references, in relation to any time, to the relevant company’s group are references to the relevant company and its qualifying subsidiaries at that time.
Textual Amendments
F1Words in Sch. 28B para. 8(1)(a) substituted (with effect in accordance with Sch. 14 para. 2(2)-(4) of the amending Act) by Finance Act 2006 (c. 25), Sch. 14 para. 2(1)(a)
F2Words in Sch. 28B para. 8(1)(b) substituted (with effect in accordance with Sch. 14 para. 2(2)-(4) of the amending Act) by Finance Act 2006 (c. 25), Sch. 14 para. 2(1)(b)
Modifications etc. (not altering text)
C1Sch. 28B paras. 6-9, 10B modified (13.11.2002 with effect in accordance with reg. 1(2) of the modifying S.I.) by The Venture Capital Trust (Exchange of Shares and Securities) Regulations 2002 (S.I. 2002/2661), regs. 7-9, 11
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