Tax legislation enacted

Legislation introduced in March in the Taxation (Annual Rates, Venture Capital and Miscellaneous Provisions) Bill has been enacted. The legislation received Royal assent yesterday, having passed through its final stages in Parliament last week. The resulting Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 and Taxation (Annual Rates of Income Tax 2004-05) Act are published here, courtesy of Legislation Direct.