Finance Act 2004 (c. 12)

SCHEDULES

SCHEDULE 20 U.K. Corporate venturing scheme

2 U.K. In paragraph 3 (meaning of “the qualification period”)—

(a) in sub-paragraph (1)(b)(ii), and

(b) in sub-paragraph (2)(a) and (b),

for “qualifying subsidiaries” substitute “ qualifying 90% subsidiaries ”.