Schedule 5C Venture capital trusts: deferred charge on re-investmentF1
United Kingdom
- Application of Schedule
- The postponement of the original gain
- Chargeable events
- Gain accruing on chargeable event
- Persons to whom gain accrues
- Interpretation
Annotations
Textual amendments
- F1
Sch. 5C repealed (with effect in accordance with Sch. 19 para. 7 of the amending Act) by Finance Act 2004 (c. 12), Sch. 19 para. 5, Sch. 42 Pt. 2(13)