Taxation of Chargeable Gains Act 1992 Schedule 7AD paragraph 2

Meaning of "venture capital investment partnership"

Section 2 of Schedule 7AD defines what a "venture capital investment partnership" is by setting out the conditions a partnership must satisfy, and explains what happens if those conditions cease to be met.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.