Taxation of Chargeable Gains Act 1992

[F1 Introduction U.K.

Textual Amendments

F1 Sch. 7AD inserted (24.7.2002) by Finance Act 2002 (c. 23), s. 85(2), Sch. 31

1 U.K. This Schedule applies where [F2 the assets held by an insurance company (“the company”) for the purposes of its long-term business] include assets held by the company as a limited partner in a venture capital investment partnership (“the partnership”).]

Textual Amendments

F2 Words in Sch. 7AD para. 1 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 89