Schedule 5BA Enterprise investment scheme: application of taper reliefF1
United Kingdom Repealed
- Application of Schedule
- Taper relief on revived gains
- Qualifying holding period
- Periods that do not count
- Gains on disposal of business or non-business assets
- Savings
- Relevant re-investment shares
- Derivation of gains
- Interpretation
Annotations
Textual amendments
- F1
Sch. 5BA omitted (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 49