Source: http://www.legislation.gov.uk/ukpga/2016/24/schedule/24/enacted
Timestamp: 2018-04-19 17:35:11
Document Index: 265568915

Matched Legal Cases: ['ART 1', 'art 15', 'art 15', 'art 15', 'art 15', 'art 13', 'art 13', 'ART 2', 'art 5', 'art 6']

Section 180(2) and (5)
SCHEDULE 24Tax advantages constituting the grant of state aid
PART 1Tax advantages to which section 180(2)applies
Film tax relief Part 15 of CTA 2009
Television tax reliefs Part 15A of CTA 2009
Theatre relief Part 15C of CTA 2009
Orchestra tax relief Part 15D of CTA 2009
Relief for SMEs: cost of research and development incurred by SME Chapter 2 of Part 13 of CTA 2009
Vaccine research relief Chapter 7 of Part 13 of CTA 2009
PART 2Tax advantages to which section 180(5) applies
Provision under which tax advantage is given to beneficiary
Person liable to receive request under section 180(5)
Reduced rate of climate change levy payable in respect of a reduced rate supply (for supplies covered by climate change agreement) Paragraphs 42 and 44 of Schedule 6 to FA 2000 The person to whom the reduced rate taxable supply is supplied
Relief granted to investors in a company under the enterprise investment scheme Part 5 of ITA 2007 The company whose shares are acquired by investors
Relief granted to investors in a venture capital trust under the venture capital trust scheme Part 6 of ITA 2007 The venture capital trust