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)”.