Section 85 Gains of insurance company from venture capital investment partnership

In Chapter 3 of Part 6 of the Taxation of Chargeable Gains Act 1992 (c. 12) (insurance), after section 211 insert—

“ Gains of insurance company from venture capital investment partnership

211A

Schedule 7AD to this Act has effect with respect to the gains of an insurance company from a venture capital investment partnership.”.

After Schedule 7AC to that Act (inserted by Part 1 of Schedule 8 to this Act) insert the Schedule 7AD set out in Schedule 31 to this Act.