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Written Answers — HM Treasury: Energy: Tax Allowances (23 Mar 2015)

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David Gauke: The Autumn Statement 2014 announced that all community energy generation undertaken by qualifying organisations will be eligible for Social Investment Tax Relief (SITR) with effect from the date of the expansion of SITR, at which point it will cease to be eligible for the Enterprise Investment Scheme (EIS), Seed Enterprise Investment Scheme (SEIS) or the Venture Capital Trust scheme (VCTs)....

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