SCHEDULES

SCHEDULE 15U.K. ENTERPRISE INVESTMENT SCHEME: AMENDMENTS

Part 1U.K. INCOME TAX RELIEF

3U.K.In section 289A (form of relief), in subsection (7) (which specifies conditions to be satisfied before a claim for relief is allowed)—

(a)after paragraph (a) insert “ and ”, and

(b)omit paragraph (c) (condition to be satisfied in a case involving oil exploration).