Finance Act 2018 (c. 3)

SCHEDULES

SCHEDULE 5 U.K. Venture capital trusts: further amendments

Qualifying holdings: exclusions U.K.

9 U.K. In Part 1 of Schedule 16 to FA 2007 (venture capital trusts: limit on number of employees in company in which investment made), in paragraph 3(6)(b), after “(“the investing company”)” insert “ before 6 April 2018 ”.