Section 53 and Schedule 10: venture capital trusts; Section 54: removing time limit on seed enterprise investment scheme relief; Section 55: removing time limit on CGT relief in respect of re-investment under SEIS; Section 56: exclusion of incentivised electricity or heat generation activities

• Autores: Andrew Harper
• Localización: British Tax Review, ISSN-e 0007-1870, Nº. 4, 2014, págs. 396-401
• Idioma: inglés
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