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Finance Act 2012

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Changes over time for: Cross Heading: Enterprise incentives

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Enterprise incentivesU.K.

38Seed enterprise investment schemeU.K.

Schedule 6 contains provision for and in connection with the seed enterprise investment scheme (including provision for re-investment relief under TCGA 1992).

39Enterprise investment schemeU.K.

Schedule 7 contains provision about the enterprise investment scheme (including provision about deferral relief under Schedule 5B to TCGA 1992).

40Venture capital trustsU.K.

Schedule 8 contains provision about venture capital trusts.

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