Part 4: Income tax, corporation tax and capital gains tax Section 26 and Schedule 6: Venture Capital Trusts Summary
This section and Schedule 6 make amendments to the Venture Capital Trusts (VCT) rules, including higher limits to provide special support for knowledge-intensive companies that are likely to particularly struggle to access finance, and smoothing the interaction between the Seed Enterprise Investment Scheme (SEIS) and VCT rules. The changes take effect for investments made on or after Royal Assent except for the changes to the interaction between SEIS and VCT, which take effect from 6 April 2015.