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That provision (including provision having retrospective effect) may be made amending Schedule 29 to the Finance Act 2002.
34. Controlled foreign companies
That provision (including provision having retrospective effect) may be made amending, or making amendments connected with, Chapter 3 of Part 17 of the Income and Corporation Taxes Act 1988.
36. Income tax (benefits received by former owner of property)
That provision (including provision having retrospective effect) may be made amending Schedule 15 to the Finance Act 2004.
37. Leases of plant or machinery
That, for the purposes of income tax and corporation tax, provision (including provision having retrospective effect) may be made in relation to leases of plant or machinery.
38. Corporation tax (companies carrying on leasing business)
That, for the purposes of corporation tax, provision (including provision having retrospective effect) may be made in relation to any company carrying on (whether alone or in partnership) a business which consists of or includes leasing plant or machinery.
That provision (including provision having retrospective effect) may be made about insurance companies.
41. Investment reliefs (limits on value of gross assets of issuers of shares etc)
(4) Paragraphs (1) and (3) of this Resolution have effect in relation to shares issued on or after 6th April 2006, subject to paragraphs (5) and (6) of this Resolution.
(5) Neither of paragraphs (1) and (3) of this Resolution has effect in relation to shares issued on or after 6th April 2006 to a person who subscribed for them before 22nd March 2006.
(6) Paragraph (1) of this Resolution does not have effect in relation to shares issued on or after 6th April 2006 to the managers of an investment fund approved for the purposes of section 311 of ICTA by the Commissioners for Her Majesty's Revenue and Customs if
(7) Paragraph (2) of this Resolution has effect in relation to relevant holdings issued on or after 6th April 2006, subject to paragraph (8) of this Resolution.
(8) Paragraph (2) of this Resolution does not have effect for the purpose of determining whether any shares or securities acquired by a company ("the trust company") by means of the investment of protected money are, for the purposes of section 842AA of ICTA, to be regarded as comprised in qualifying holdings of the company at any time.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
42. Venture capital trusts (relief from income tax)
43. Venture capital trusts (meaning of"investments")
That provision may be made amending the meaning of "investments" for the purposes of approvals, and withdrawals of approvals, under section 842AA of the Income and Corporation Taxes Act 1988.
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