SCHEDULES
SCHEDULE 13 Changes to EISetc
Part IIIEIS deferral of chargeable gains
Persons to whom gain accrues
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In sub-paragraph (1) of paragraph 5, for paragraphs (c) and (d) there shall be substituted the words
or
c
to the person who holds the shares in question when they cease (or are treated for the purposes of this Schedule as ceasing) to be eligible shares.