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.

Documents

Draft clause 6

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.

Updates to this page

Published 9 December 2015

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