Policy paper

Income Tax: venture capital schemes - risk to capital condition

This tax information and impact note deals with changes to venture capital schemes to introduce a new risk-to-capital condition announced at Autumn Budget 2017.

• From: HM Revenue & Customs
• Published: 22 November 2017

Documents

Income Tax: venture capital schemes - risk to capital condition

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Details

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

Published 22 November 2017