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The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008
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Enterprise investment scheme: re-investment
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18.—(1) Amend paragraph 14 of Schedule 5B(1) as follows.
(2) In sub-paragraph (5)—
(a)in paragraph (a) for the words following “authorised minimum” to the end substitute—
“(within the meaning of the Companies Act 2006) for the purposes of complying with the requirements of section 761 of that Act (public company: requirement as to minimum share capital);”;
(b)in paragraph (b) for “section 117” substitute “section 761”.
(3) Omit sub-paragraph (6).
(1)
Schedule 5B was inserted by paragraph 4(3) of Schedule 13 to the Finance Act 1995 (c. 4).
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