# Finance Act 2016, Part 2: Tax advantages to which section 180(5) applies Extent: E+W+S+N.I. 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 Relief 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 --- Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/24/part/2 (the official version) Page: https://openlegislation.uk/finance-act-2016/schedule-24/part-2 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.