Paragraph 1 F1
United Kingdom
This Schedule applies where F2the assets held by an insurance company (“the company”) for the purposes of its long-term business include assets held by the company as a limited partner in a venture capital investment partnership (“the partnership”).
Annotations
Textual amendments
- F1
Sch. 7AD inserted (24.7.2002) by Finance Act 2002 (c. 23), s. 85(2), Sch. 31
- F2
Words in Sch. 7AD para. 1 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 89