Taxation of Chargeable Gains Act 1992 (c. 12)

SCHEDULES

[F1 SCHEDULE 7AD U.K. Gains of insurance company from venture capital investment partnership

Textual Amendments

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

Introduction U.K.

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