Finance Act 2015 (c. 11)

PART 1 U.K. Income tax, corporation tax and capital gains tax

CHAPTER 4 U.K. Other provisions

Investment reliefs U.K.

36 Investment reliefs: excluded activities U.K.

Schedule 6 makes provision about excluded activities for the purposes of the following provisions of ITA 2007—

(a) Part 5 (enterprise investment scheme) and, by virtue of section 257DA(9) of that Act, Part 5A (seed enterprise investment scheme),

(b) Part 5B (tax relief for social investments), and

(c) Part 6 (venture capital trusts).