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Finance Act 2002

Changes over time for: Paragraph 14

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Version Superseded: 06/04/2007

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Extension of existing powers to give effect to VCT reliefsU.K.

14(1)Section 73 of the Finance Act 1995 (c. 4) (power to make regulations giving effect to VCT reliefs) shall have effect as if the reliefs mentioned in subsection (1) of that section included any relief arising by reason of regulations under Part 1 or 2 of this Schedule.

(2)The powers conferred by those Parts of this Schedule are additional to those that (whether or not by reason of sub-paragraph (1)) are conferred by that section.

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