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Entitlement to film tax relief |
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Certification of British films for purposes of film tax relief |
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Provisional entitlement to relief |
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Commencement and transitional provisions |
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Leasing business carried on by a company alone |
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Leasing business carried on by a company in partnership |
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Settlors, trustees and settlements |
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Consequential and minor amendments |
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Minor and consequential amendments |
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Limits on gross assets of issuers of shares or securities |
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Rate of relief for investments in venture capital trusts |
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Enterprise investment scheme: maximum subscriptions and |
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Lengthening of periods applicable to venture capital trusts |
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Venture capital trusts: meaning of “investments” |
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Classes of income or profit |
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Amendments of the Oil Taxation Act 1975 |
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Amendments of other enactments |
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“Trusts for bereaved minors”, “age 18-to-25 trusts” and |
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“accumulation and maintenance” trusts |
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Interests in possession: when settled property is part of |
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Related amendments in IHTA 1984 |
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Related amendments in TCGA 1992 |
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