SCHEDULES
SCHEDULE 24Tax advantages constituting the grant of state aid
PART 2Tax advantages to which section 180(5) applies
Tax advantage | Provision under which tax advantage is given to beneficiary | Person liable to receive request under section 180(5) |
|---|---|---|
Reduced rate of climate change levy payable in respect of a reduced rate supply (for supplies covered by climate change agreement) | Paragraphs 42 and 44 of Schedule 6 to FA 2000 | The person to whom the reduced rate taxable supply is supplied |
Relief granted to investors in a company under the enterprise investment scheme | Part 5 of ITA 2007 | The company whose shares are acquired by investors |
Relief granted to investors in a venture capital trust under the venture capital trust scheme | Part 6 of ITA 2007 | The venture capital trust |