{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-40/paragraph-wrapper14",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-40/paragraph-wrapper14.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/40/paragraph/wrapper14",
  "kind": "paragraph",
  "number": null,
  "heading": null,
  "text": "(5) Enterprise investment scheme and venture capital trusts\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nSection 293(6)(b) and the word “and\" immediately preceding it.\nSection 299B(7).\nIn section 312(1), the definition of “the seven year period\".\n1992 c. 12.\nThe Taxation of Chargeable Gains Act 1992.\nIn Schedule 5B, in paragraph 19(1)—\n(a) the definition of “the five year period\";\n(b) the definition of “the seven year period\".\n1994 c. 9.\nThe Finance Act 1994.\nIn Schedule 15, paragraph 10(c).\n1. The repeal in section 293(6) of the Taxes Act 1988 has effect in accordance with paragraph 12 of Schedule 17 to this Act.\n2. The repeal in the Finance Act 1994 has effect in accordance with paragraph 13(2) of that Schedule.\n3. The repeal in section 299B of the Taxes Act 1988 has effect in accordance with paragraph 14 of that Schedule.\n4. The other repeals have effect in accordance with paragraph 8 of that Schedule.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/paragraph/wrapper14",
    "retrieved_at": "2026-10-29T09:21:00.128981+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}