SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
312Taxation of Chargeable Gains Act 1992 (c. 12)
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)”.