Finance Act 2015
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Change 1
36 Investment reliefs: excluded activities
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).
36 Investment reliefs: excluded activities
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).
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