SCHEDULES

SCHEDULE 15 U.K. ENTERPRISE INVESTMENT SCHEME: AMENDMENTS

Part 1 U.K. INCOME TAX RELIEF

5 U.K. In section 297 (qualifying trades) omit—

(a) subsection (2)(d) (oil extraction activities not to amount to substantial part of the trade); and

(b) subsection (9) (oil extraction activities treated as qualifying trade for purposes of section 289(2)(c)).