Part 2 Minor and Consequential Amendments
Finance Act 2004 (2004 c 12) | Legislation

Part 2 Minor and Consequential Amendments

The Taxes Act 1988

4

(1)     Chapter 3 of Part 7 of the Taxes Act 1988 (enterprise investment scheme) is amended as set out in sub-paragraphs (2) to (4).

(2)     In section 293 (qualifying companies), in subsection (3C)(b) for “oil rigs” substitute “offshore installations”.

(3)     In section 297 (qualifying trades), in subsection (6) for “oil rigs” substitute “offshore installations”.

(4)     In section 298 (provisions supplementary to sections 293 and 297), in subsection (5) omit the definition of “oil rig”.

(5)     This paragraph has effect in relation to shares issued on or after 6th April 2004.

(6)     ...

(a)     ...

(b)     ...

(c)     ....

5

...

Finance Act 2000 (c 17)

6

(1)     Schedule 15 to the Finance Act 2000 (the corporate venturing scheme) is amended as set out in sub-paragraphs (2) to (4).

(2)     In paragraph 23 (the trading activities requirement), in sub-paragraph (8)(a)(i) for “oil rigs” substitute “offshore installations”.

(3)

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