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Finance Act 2002
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Venture capital trusts
57(1)Section 842AA is amended as follows.
(2)In paragraph (f) of subsection (2) (company must not retain more than 15% of income derived from shares or securities) for “more than” substitute “an amount which is greater than”.
(3)In section 842AA(11) (which applies provisions of section 842 to provisions of section 842AA)—
(a)before paragraph (a) insert the following paragraph—
“(za)subsection (1AB) of that section shall apply in relation to subsection (2)(a) above as it applies in relation to subsection (1)(a) of that section;”; and
(b)in paragraph (b) (which applies subsections (2A) to (2C) of section 842 to subsection (2)(f) of section 842AA) after “subsections” insert “(1AB) and”.
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