Point in time view as at 31/10/2006.
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 6.
6(1)Schedule 15 to the Finance Act 2000 (the corporate venturing scheme) is amended as set out in sub-paragraphs (2) to (4).U.K.
(2)In paragraph 23 (the trading activities requirement), in sub-paragraph (8)(a)(i) for “oil rigs” substitute “ offshore installations ”.
(3)In paragraph 28 (excluded activities: leasing of ships), in sub-paragraph (1) for “oil rigs” substitute “ offshore installations ”.
(4)In paragraph 28(6) omit the definition of “oil rig”.
(5)This paragraph has effect in relation to shares issued on or after 6th April 2004.
(6)Nothing in this paragraph affects the operation of Schedule 15 to the Finance Act 2000 in relation to shares issued before that date.
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