http://www.legislation.gov.uk/id/ukpga/2004/12

SCHEDULES

SCHEDULE 19Venture capital trusts

Part 2Abolition of deferral relief

Consequential amendment

6

(1)

The Taxation of Chargeable Gains Act 1992 is amended as follows.

(2)

In paragraph 2(4) of Schedule 5B (enterprise investment scheme: re-investment) omit “or Schedule 5C”.