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Finance Act 2016

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This is the original version (as it was originally enacted).

PART 2Tax advantages to which section 180(5) applies

Tax advantageProvision under which tax advantage is given to beneficiaryPerson 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 schemePart 5 of ITA 2007The company whose shares are acquired by investors
Relief granted to investors in a venture capital trust under the venture capital trust schemePart 6 of ITA 2007The venture capital trust

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