SCHEDULES
SCHEDULE 8
EIS deferred gains: gains accruing on part disposal
Consequential amendments
4
In consequence of paragraph 3 above—
a
in paragraph 2 (postponement of original gain), in sub-paragraphs (1) and (4), for “relevant shares” substitute “
the relevant shares
”
;
b
in paragraph 2(2) and (3), for “any relevant shares” substitute “
the relevant shares
”
;
c
in paragraph 2(2)(b), for “those relevant shares” substitute “
the relevant shares
”
;
d
in paragraph 3 (chargeable events), in sub-paragraph (1) and paragraphs (a) and (b) of sub-paragraph (5), for “any relevant shares” substitute “
any of the relevant shares
”
;
e
in paragraph 4 (gain accruing on chargeable event), in sub-paragraphs (1) and (5), for “any relevant shares” substitute “
any of the relevant shares
”
;
f
in paragraph 4(5)(b), for “the same relevant shares” substitute “
the same shares
”
;
g
in paragraph 5(1) (person to whom gain accrues), for “any relevant shares” substitute “
any of the relevant shares
”
;
h
in paragraph 6(1) (deferral claims), for “relevant shares” substitute “
the relevant shares
”
;
i
in paragraph 16(1) and (2) (information about chargeable events), for “any relevant shares” substitute “
any of the relevant shares
”
; and
j
in paragraph 19(1) (interpretation), in the definition of “the five year period”, for “any relevant shares” substitute “
any of the relevant shares
”
.