# Taxation of Chargeable Gains Act 1992, Paragraph 1

Extent: E+W+S+N.I.

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”).

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Source: https://www.legislation.gov.uk/ukpga/1992/12/schedule/7AD/paragraph/1 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7AD/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.