Part 2 Tax advantages to which section 180(5) applies
United Kingdom
| Tax advantage | Provision under which tax advantage is given to beneficiary | Person 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 scheme | Part 5 of ITA 2007 | The company whose shares are acquired by investors |
| F1Relief granted to investors in a social enterprise | Part 5B of ITA 2007 | The social enterprise |
| Relief granted to investors in a venture capital trust under the venture capital trust scheme | Part 6 of ITA 2007 | The venture capital trust |
Annotations
Textual amendments
- F1
Words in Sch. 24 Pt. 2 inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 1 para. 13