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F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Ss. 56-60, 62 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)
(1)Schedule 15 to this Act (which makes provision for the corporate venturing scheme) has effect.
(2)Schedule 16 to this Act (which makes consequential amendments) has effect.
F2(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)Subject to that, Schedules 15 and 16 apply in relation to shares issued on or after 1st April 2000 but before 1st April 2010.
Textual Amendments
F2S. 63(3) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
The provisions relating to the enterprise investment scheme are amended in accordance with Schedule 17 to this Act.
In that Schedule—
Part I makes amendments reducing various periods which apply in relation to the provisions which determine the reliefs under the scheme;
Part II makes amendments about qualifying companies;
Part III makes other minor amendments.
The provisions relating to venture capital trusts are amended in accordance with Schedule 18 to this Act.
In that Schedule—
Part I makes amendments reducing various periods which apply in relation to the provisions which determine the reliefs; F3...
Textual Amendments
F3Words in s. 65 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
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Textual Amendments
F4S. 66 omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(c)
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Textual Amendments
F5S. 67 omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(c)