Taxation of Chargeable Gains Act 1992 (c. 12)

SCHEDULES

[F1 SCHEDULE 5B U.K. Enterprise investment scheme: re-investment

Textual Amendments

F1 Sch. 5B inserted (with effect in accordance with Sch. 13 para. 4(4) of the amending Act) by Finance Act 1995 (c. 4), Sch. 13 para. 4(3)

[F2 Claims U.K.

Textual Amendments

F2 Sch. 5B para. 6 and cross-heading substituted (with effect in accordance with s. 74(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 13 para. 33

6 (1) Subject to sub-paragraph (2) below, section 306 of the Taxes Act shall apply in relation to a claim under this Schedule in respect of [F3 the relevant shares] as it applies in relation to a claim for relief under Chapter III of Part VII of that Act in respect of eligible shares. U.K.

(2) That section, as it so applies, shall have effect as if—

(a) any reference to the conditions for the relief were a reference to the conditions for the application of this Schedule;

(b) in subsection (1), the words “(or treated by section 289B(5) as so issued)" were omitted; and

(c) subsections (7) to (9) were omitted.]]

Textual Amendments

F3 Words in Sch. 5B para. 6(1) substituted (with effect in accordance with s. 73(2) of the amending Act) by Finance Act 1999 (c. 16), Sch. 8 para. 4(h)