SCHEDULES

SCHEDULE 18U.K. Overdue tax and excessive payments by the Board

The Taxes Act 1988U.K.

5U.K.In section 307 of the Taxes Act 1988 (enterprise investment scheme and business expansion scheme: withdrawal of relief) in subsection (6) (application of section 86 of the Taxes Management Act 1970 to assessments made by virtue of section 307 as if the reckonable date were as specified in that subsection) for “the reckonable date” there shall be substituted “ the relevant date ”.