Policy paper

Income Tax: exclusion of energy generation from venture capital schemes

This applies to certain companies and their investors intending to use specific tax advantaged venture capital schemes.

• From: HM Revenue & Customs
• Published: 9 December 2015

Documents

Income Tax: exclusion of energy generation from venture capital schemes

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Draft clause 6

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Draft explanatory notes clause 6

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Details

This legislation amends the excluded activities lists, so that any company whose trade consists substantially of energy generation activities, will be unable to use the venture capital schemes.

Published 9 December 2015