Finance Act 2002 (c. 23)

SCHEDULES

SCHEDULE 33 U.K. Venture capital trusts

Part 4 U.K. Supplementary

Interpretation of Schedule U.K.

17 In this Schedule—

• “company” includes any body corporate or unincorporated association but does not include a partnership, and shall be construed in accordance with section 99 of the Taxation of Chargeable Gains Act 1992 (c. 12) (application of Act to unit trust schemes);

• “regulations” means regulations made by the Treasury;

• “shares” includes stock;

  (a)

  the Tax Acts,

  (b)

  the Taxation of Chargeable Gains Act 1992 or any other enactment relating to capital gains tax, or

  (c)

  the Taxes Management Act 1970 (c. 9);

• “venture capital trust” has the meaning given by section 842AA of the Taxes Act 1988.