Amendments of TCGA 1992
This section has no associated Explanatory Notes
9(1)Paragraph 1 of Schedule 5B (enterprise investment scheme: re-investment) is amended as follows.
(2)After sub-paragraph (5) insert—
“(5A)The reference in sub-paragraph (1)(b) to a gain accruing in accordance with section 169N does not include such a gain so far as it is chargeable to capital gains tax at the rate in section 169N(3).”