There are currently no known outstanding effects for the Finance Act 2013, Paragraph 110.
110(1)Schedule 5B (enterprise investment scheme: re-investment) is amended as follows.U.K.
(2)In paragraph 1—
(a)in sub-paragraph (1)(d), omit “or ordinarily resident”, and
(b)in sub-paragraph (4)(a), omit “or ordinarily resident”.
(3)In paragraph 3(3)(b), omit “or ordinarily resident”.
(4)In paragraph 19(1), in the definition of “non-resident”, for “neither resident nor ordinarily resident” substitute “ not resident ”.
(5)The amendments made by this paragraph apply in cases where the accrual time is on or after 6 April 2013 (even if the qualifying investment was made before that date).
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
