SCHEDULES
SCHEDULE 15Enterprise investment scheme
Amendments of the Taxes Act 1988
11
In section 298 (supplementary provisions)—
a
for subsection (4) there is substituted—
4
The Treasury may by order amend section 297 and this section in such manner as they consider expedient
b
in subsection (5), the definition of “property development” is omitted,
c
at the end of that subsection there is inserted—
and section 312(1A)(b) shall apply to determine the relevant period for the purposes of that section
d
subsections (6) to (8) are omitted.