SCHEDULES

SCHEDULE 19U.K.Venture capital trusts

Part 2U.K.Abolition of deferral relief

Main amendmentsU.K.

4U.K.Section 151A(3) of the Taxation of Chargeable Gains Act 1992 (c. 12) (which introduces Schedule 5C) shall cease to have effect.

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