SCHEDULES

SCHEDULE 19Venture capital trusts

Part 2Abolition of deferral relief

Main amendments

4

Section 151A(3) of the Taxation of Chargeable Gains Act 1992 (c. 12) (which introduces Schedule 5C) shall cease to have effect.

5

Schedule 5C to that Act (venture capital trusts: deferred charge on re-investment) shall cease to have effect.