http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/7AD

http://www.legislation.gov.uk/ukpga/1992/12/schedule/7AD/crossheading/investment-in-other-venture-capital-investment-partnerships

Taxation of Chargeable Gains Act 1992

An Act to consolidate certain enactments relating to the taxation of chargeable gains.

1992-03-06

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Statute Law Database

2024-05-17

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2024-04-06

Taxation of Chargeable Gains Act 1992

s. 35(3)(d)(xviii)

Housing and Regeneration Act 2008

Sch. 7

para. 9

s. 325(1)

art. 2(1)

3(1)

Taxation of Chargeable Gains Act 1992

s. 35(3)(d)(xviii)

Crossrail Act 2008

Sch. 13

para. 46

Taxation of Chargeable Gains Act 1992

s. 35(3)(d)(xviii)

The Housing and Regeneration Act 2008 (Consequential Provisions) Order 2008

Sch. 1

para. 42

Sch. 3

Sch. 2

art. 1(2)

Taxation of Chargeable Gains Act 1992

Sch. 5C

para. 3(1)(f)

Income Tax Act 2007

Sch. 1

para. 347

Sch. 2

s. 1034(1)

Taxation of Chargeable Gains Act 1992

Sch. 5C

para. 3

The Tax and Civil Partnership Regulations 2005

reg. 128

reg. 1(1)

Taxation of Chargeable Gains Act 1992

Sch. 5C

para. 5

The Tax and Civil Partnership Regulations 2005

reg. 128

reg. 1(1)

Taxation of Chargeable Gains Act 1992

Sch. 5C

para. 6

The Tax and Civil Partnership Regulations 2005

reg. 128

reg. 1(1)

Taxation of Chargeable Gains Act 1992

Act

The Pension Protection Fund (Tax) Regulations 2006

Pension Protection Fund (Tax) Regulations 2006

reg. 37(2)

reg. 1

Taxation of Chargeable Gains Act 1992

Act

The Pension Protection Fund (Tax) Regulations 2006

Pension Protection Fund (Tax) Regulations 2006

reg. 38(3)

reg. 1

Taxation of Chargeable Gains Act 1992

s. 587B

Finance Act 2000

s. 43(1)

Taxation of Chargeable Gains Act 1992

s. 169S(4A)

Finance Act 2015

s. 43(2)

s. 43(5)

Taxation of Chargeable Gains Act 1992

Sch. 5C

para. 3(1)

The Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004

reg. 7(1)

reg. 1(1)

Taxation of Chargeable Gains Act 1992

Sch. 5C

para. 3(6)

The Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004

reg. 7(2)

reg. 1(1)

Taxation of Chargeable Gains Act 1992

Sch. 5C

para. 5(1)

The Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004

reg. 7(3)

reg. 1(1)

Taxation of Chargeable Gains Act 1992

Act

Finance Act 2002

Sch. 16

para. 48(1)

(2)

s. 57(3)

Taxation of Chargeable Gains Act 1992

s. 4(10)

(11)

Scotland Act 2016

s. 15(4)

s. 13(14)

15(7)(a)

72(3)

Taxation of Chargeable Gains Act 1992

s. 4(10)

Finance Act 2016

s. 83(11)

Taxation of Chargeable Gains Act 1992

Act

Finance Act 1997

Sch. 12

para. 12(7)

Sch. 12

para. 17

Taxation of Chargeable Gains Act 1992

s. 104(4)(b)(i)

The Personal Equity Plan (Amendment No. 2) Regulations 1997

reg. 13(1)(b)

reg. 1

Taxation of Chargeable Gains Act 1992

s. 107(11)

The Personal Equity Plan (Amendment No. 2) Regulations 1997

reg. 13(2)(b)

reg. 1

Taxation of Chargeable Gains Act 1992

s. 1H(1A)

Finance (No. 2) Act 2024

s. 6(1)(a)

Taxation of Chargeable Gains Act 1992

s. 1H(4A)

Finance (No. 2) Act 2024

s. 6(1)(c)

Taxation of Chargeable Gains Act 1992

s. 1I(1)(za)

Finance (No. 2) Act 2024

s. 6(2)(a)(i)

Taxation of Chargeable Gains Act 1992

s. 1I(5)(za)

Finance (No. 2) Act 2024

s. 6(2)(c)(i)

Taxation of Chargeable Gains Act 1992

s. 1I(9)(za)

Finance (No. 2) Act 2024

s. 6(2)(d)(i)

SCHEDULES

F1SCHEDULE 7ADGains of insurance company from venture capital investment partnership

Annotations:

Amendments (Textual)

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

Investment in other venture capital investment partnerships

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.

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.