Policy paper

Income Tax and Capital Gains Tax: change to venture capital schemes for companies and community organisations benefitting from energy subsidies

This Tax Information and Impact Note is about changes to venture capital schemes for companies and community organisations benefitting from energy subsidies.

Documents

Income Tax and Capital Gains Tax: change to venture capital schemes for companies and community organisations benefitting from energy subsidies

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This measure amends the list of excluded activities within the tax advantaged venture capital schemes and Social Investment Tax Relief.

Published 10 December 2014