Finance Act 2012

Enterprise incentives

38Seed enterprise investment scheme

Schedule 6 contains provision for and in connection with the seed enterprise investment scheme (including provision for re-investment relief under TCGA 1992).

39Enterprise investment scheme

Schedule 7 contains provision about the enterprise investment scheme (including provision about deferral relief under Schedule 5B to TCGA 1992).

40Venture capital trusts

Schedule 8 contains provision about venture capital trusts.