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Finance Act 2004
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Part 2Abolition of deferral relief
Main amendments
4Section 151A(3) of the Taxation of Chargeable Gains Act 1992 (c. 12) (which introduces Schedule 5C) shall cease to have effect.
5Schedule 5C to that Act (venture capital trusts: deferred charge on re-investment) shall cease to have effect.
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”.
Commencement
7(1)The amendments made by this Part have effect in relation to shares issued on or after 6th April 2004 which are shares by reference to which an individual is given relief under Part 1 of Schedule 15B to the Taxes Act 1988.
(2)But nothing in this Act affects the continuing operation of Schedule 5C to the Taxation of Chargeable Gains Act 1992 (c. 12) for the purposes of section 151B(8)(b)(ii) of that Act.
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