SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Taxation of Chargeable Gains Act 1992 (c. 12)

312

1

Amend section 150B (enterprise investment scheme: reduction of relief) as follows.

2

In subsection (1)—

a

after “section 300(1A)(a) of the Taxes Act” insert “ or section 213(2)(a) of ITA 2007 ”, and

b

for “that Act” substitute “ the Taxes Act or section 224(2)(a) of ITA 2007 ”.

3

In subsection (6) for “Subsections (11) and (12)” substitute “ Subsections (11) to (13) ”.