This section has no associated Explanatory Notes
450U.K.In paragraph 13(7)(h) of Schedule 5B (enterprise investment scheme: re-investment)—
(a)in sub-paragraph (i) after “trade or profession” insert “ carried on wholly or partly in the United Kingdom ”, and
(b)in sub-paragraph (ii) for the words from “in computing” to the end substitute “ in calculating for tax purposes the profits of that trade or profession ”.