74 Other changes to EIS etc.U.K.
(1)Schedule 13 to this Act, which amends the provisions mentioned in subsection (2) below, shall have effect.
(2)The provisions are—
(a)Chapter III of Part VII of the Taxes Act 1988 (EIS income tax relief);
(b)sections 150A and 150B of the M1Taxation of Chargeable Gains Act 1992 (EIS relief in respect of chargeable gains);
(c)Schedule 5B to that Act (EIS deferral of chargeable gains); and
(d)that Chapter as it has effect in relation to shares issued before 1st January 1994 (BES income tax relief) and section 150 of that Act (BES relief in respect of chargeable gains).
(3)Unless the contrary intention appears, the amendments made by that Schedule have effect in relation to shares issued on or after 6th April 1998.
Marginal Citations