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SCHEDULES

SCHEDULE 16U.K.Venture capital schemes etc

Part 5 U.K.Other amendments

EIS: approved investment fundsU.K.

19(1)In Part 5 of ITA 2007 (enterprise investment scheme), in section 251(1)(c) (approved investment fund as nominee), for “6” substitute “ ;12 ”.U.K.

(2)The amendment made by this paragraph has effect in relation to approved funds which closed or close on or after 7 October 2006.