SCHEDULES
SCHEDULE 6U.K.Seed enterprise investment scheme
PART 3 U.K.Consequential amendments
ITA 2007U.K.
18(1)Schedule 4 (index of defined expressions) is amended as follows.U.K.
(2)Insert the following entries at the appropriate places—
| “arrangements (in Part 5A) | section 257HJ(1)” |
| “associate (in Part 5A) | section 257HJ(1)” |
| “bonus shares (in Part 5A) | section 257HJ(1)” |
| “compliance certificate (in Part 5A) | section 257EC(1)” |
| “compliance statement (in Part 5A) | section 257ED(1)” |
| “director (in Part 5A) | section 257HJ(1)” |
| “disposal of shares (in Part 5A) | section 257HH” |
| “EIS relief (in Part 5A) | section 257HJ(1)” |
| “group (in Part 5A) | section 257HJ(1)” |
| “group company (in Part 5A) | section 257HJ(1)” |
| “issue of shares (in Part 5A) | section 257HI” |
| “market value (in Part 5A) | section 257HJ(6)” |
| “new qualifying trade (in Part 5A) | section 257HF” |
| “ordinary shares (in Part 5A) | section 257HJ(1)” |
| “parent company (in Part 5A) | section 257HJ(1)” |
| “period A, period B (in Part 5A) | section 257AC” |
| “permanent establishment (in Part 5A) | section 257HJ(1)” |
| “qualifying business activity (in Part 5A) | section 257HG” |
| “qualifying subsidiary (in Part 5A) | section 257HJ(1)” |
| “qualifying 90% subsidiary (in Part 5A) | section 257HJ(1)” |
| “research and development (in Part 5A) | section 257HJ(1)” |
| “SEIS (in Part 5A) | section 257A(2)” |
| “single company (in Part 5A) | section 257HJ(1)” |
(3)In the entry for “control”, in the second column, after “257(3),” insert “ 257HJ(3), ”.