Finance Act 1994 (c. 9)

Part IV U.K. Income Tax, Corporation Tax and Capital Gains Tax

Chapter I U.K. General

Miscellaneous U.K.

137 Enterprise investment scheme. U.K.

(1) Schedule 15 to this Act shall have effect to revive Chapter III of Part VII of the Taxes Act 1988 (relief for investment in corporate trades) in relation to shares issued on or after 1st January 1994.

(2) That Chapter shall have effect in relation to such shares with the amendments made by that Schedule; and, in relation to such shares, that Chapter as so amended shall apply for the year 1993-94 and subsequent years of assessment.

(3) The M1 Taxation of Chargeable Gains Act 1992 shall have effect with the amendments made by that Schedule.

Marginal Citations

M1 1992 c. 12.