- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Taxation of Chargeable Gains Act 1992
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 1992 c. 12
- SCHEDULE 7AD
- Investment in other venture...
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- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Rhagor o Adnoddau
Changes over time for: Cross Heading: Investment in other venture capital investment partnerships
Alternative versions:
- 24/07/2002- Amendment
- 06/04/2003
Point in time
Status:
Point in time view as at 06/04/2003.
Changes to legislation:
Taxation of Chargeable Gains Act 1992, Cross Heading: Investment in other venture capital investment partnerships is up to date with all changes known to be in force on or before 27 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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[F1Investment in other venture capital investment partnershipsU.K.
Textual Amendments
F1Sch. 7AD inserted (24.7.2002) by Finance Act 2002 (c. 23), s. 85(2), Sch. 31
9(1)For the purposes of paragraph 2 (meaning of “venture capital investment partnership”) an investment by way of capital contribution to another venture capital investment partnership shall be treated as an investment in unquoted shares or securities.U.K.
(2)The Treasury may by regulations make provision, in place of but corresponding to that made by paragraphs 3 to 8, in relation to gains accruing on a disposal of relevant assets by such a partnership.
(3)The regulations may make provision for any period of account to which, in accordance with paragraphs 11 to 13, this Schedule applies.]
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