Policy paper

Income Tax: venture capital schemes - relevant investments

This tax information and impact note deals with the amendment of the definition of relevant investment for the Enterprise Investment Scheme, Venture Capital Trusts and Social Investment Tax Relief announced at Autumn Budget 2017.



Legislation will be introduced in Finance Bill 2017-18 to amend Parts 5, 5A and 6 Income Tax Act 2007.

Published 22 November 2017