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

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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