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SCHEDULES

SCHEDULE 6U.K.Seed enterprise investment scheme

PART 3 U.K.Consequential amendments

TCGA 1992U.K.

21(1)Section 150B (enterprise investment scheme: reduction of relief) is amended as follows.U.K.

(2)For “relief”, in each place it occurs, substitute “ EIS relief ”.

(3)After subsection (5) insert—

(5A)In this section “EIS relief” means relief under Chapter 3 of Part 7 of the Taxes Act or Part 5 of ITA 2007.