28 EIS, VCTs and EMI: meaning of “farming”
Finance (No 2) Act 2015 (2015 c 33) | Legislation

28  EIS, VCTs and EMI: meaning of “farming”

(1)     In section 996 of ITA 2007 (meaning of “farming” and related expressions), omit subsection (7).

(2)     The amendment made by subsection (1)—

(a)     in relation to the application of section

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