Sch. 7AD inserted by FA 2002, s. 85 and Sch. 31 with effect from 24 July 2002.


1  This Schedule applies where the assets held by an insurance company (“the company”) for the purposes of its long-term business include assets held by the company as a limited partner in a venture capital investment partnership (“the partnership” ).


Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.