85 Gains of insurance company from venture capital investment partnershipU.K.
(1)In Chapter 3 of Part 6 of the Taxation of Chargeable Gains Act 1992 (c. 12) (insurance), after section 211 insert—
“211A Gains of insurance company from venture capital investment partnership
Schedule 7AD to this Act has effect with respect to the gains of an insurance company from a venture capital investment partnership.”.
(2)After Schedule 7AC to that Act (inserted by Part 1 of Schedule 8 to this Act) insert the Schedule 7AD set out in Schedule 31 to this Act.