SCHEDULES
SCHEDULE 6Seed enterprise investment scheme
PART 3Consequential amendments
14ITA 2007
1
Section 246 (identification of shares on a disposal) is amended as follows.
2
In subsection (3)—
a
in paragraph (a) for “neither EIS relief nor deferral relief” substitute “no EIS relief, deferral relief or SEIS relief”, and
b
after that paragraph insert—
aa
next any to which SEIS relief is attributable,
3
In subsection (7), at the end insert—
“SEIS relief” means relief under Part 5A (seed enterprise investment scheme).