Schedule 7AD gains of insurance company from venture capital investment partnership

Contents

1 Introduction [TCGA 1992 Sch 7AD para 1] Section commentary
2 Meaning of “venture capital investment partnership” [TCGA 1992 Sch 7AD para 2] Section commentary
3 Interest in relevant assets of partnership treated as single asset [TCGA 1992 Sch 7AD para 3] Section commentary
4 The cost of the single asset [TCGA 1992 Sch 7AD para 4] Section commentary
5 Deemed disposal of single asset in case of distribution [TCGA 1992 Sch 7AD para 5] Section commentary
6 Apportionment in case of part disposal [TCGA 1992 Sch 7AD para 6] Section commentary
7 Disposal of partnership asset giving rise to offshore income gain [TCGA 1992 Sch 7AD para 7] Section commentary
8 Exclusion of negligible value claim [TCGA 1992 Sch 7AD para 8] Section commentary
9 Investment in other venture capital investment partnerships [TCGA 1992 Sch 7AD para 9] Section commentary
10 Interpretation [TCGA 1992 Sch 7AD para 10] Section commentary
11 General commencement and transitional provisions [TCGA 1992 Sch 7AD para 11] Section commentary
12 Election to remain outside Schedule [TCGA 1992 Sch 7AD para 12] Section commentary
13 How and when election to be made [TCGA 1992 Sch 7AD para 13] Section commentary

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