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Schedule 8 Enterprise investment scheme: qualifying companiesF1

United Kingdom Repealed

  1. Introductory
  2. Requirements to be satisfied by the company for whose business activity money is raised
  3. Limit on relief for trading groups which let or operate ships
  4. Meaning of “qualifying company”
  5. Consequential amendments of section 297
  6. Consequential repeals of provisions about subsidiaries

Annotations

Textual amendments

F1

Sch. 8 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2)