Changes to investment tax relief rules: How the Finance Bill 2015 affects societies issuing community shares

9th December 2015

This note summarises the rule changes to investment tax relief schemes introduced in the Finance Act 2015, which received Royal Assent on 18 November 2015. It has been subsequently updated following the release of a HMRC policy paper on 9 December 2015 -&nbsp;<em>Income Tax: exclusion of energy generation from venture capital schemes.

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