There are currently no known outstanding effects for the Finance Act 2012, Paragraph 22.
22U.K.In Schedule 5B (enterprise investment scheme: re-investment), in paragraph 2 (postponement of original gain)—
(a)in sub-paragraph (3)(b), after “Schedule” insert “ or paragraph 1(5) of Schedule 5BB ”, and
(b)in sub-paragraph (4), after “this Schedule” insert “ or paragraph 1(5) of Schedule 5BB ”.
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