SCHEDULES

SCHEDULE 1 Minor and consequential amendments

Part 2 Other 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)”.