{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7AD/paragraph-1",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7AD/paragraph-1.json",
  "legislation": "ukpga/1992/12",
  "legislation_title": "Taxation of Chargeable Gains Act 1992",
  "legislation_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992",
  "path": "schedule/7AD/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "This Schedule applies where the 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”).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 7AD inserted (24.7.2002) by Finance Act 2002 (c. 23), s. 85(2), Sch. 31"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 7AD para. 1 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 89"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/12/schedule/7AD/paragraph/1",
    "retrieved_at": "2026-10-29T09:36:15.270072+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}