Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 24 Tax advantages constituting the grant of state aid

PART 2 Tax advantages to which section 180(5) applies

Tax advantage	Provision under which tax advantage is given to beneficiary	Person liable to receive request under section 180(5)
Reduced rate of climate change levy payable in respect of a reduced rate supply (for supplies covered by climate change agreement)	Paragraphs 42 and 44 of Schedule 6 to FA 2000	The person to whom the reduced rate taxable supply is supplied
Relief granted to investors in a company under the enterprise investment scheme	Part 5 of ITA 2007	The company whose shares are acquired by investors
Relief granted to investors in a venture capital trust under the venture capital trust scheme	Part 6 of ITA 2007	The venture capital trust