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Finance Bill Debates

Alan Dolton Editor of Tolley's Tax Cases describes the second day of the Committee of the Whole House debate on the Finance Bill
The Committee of the Whole House continued considering the Finance Bill on Wednesday 3 May with Schedule 14 (Investment reliefs: venture capital schemes). Mark Hoban (Conservative Fareham) proposed a number of amendments. The Financial Secretary (John Healey) responded:
'It may help the Committee if I explain why we have brought forward these proposals that bear on the gross assets test. … Venture capital schemes are an important range of interventions contributing to the Government's wider policy to improve access to finance for small companies with growth ambitions. It is important that we build on the success of the schemes so far. It is important also...
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