SCHEDULES

SCHEDULE 6Seed enterprise investment scheme

PART 3Consequential amendments

TCGA 1992

22

In Schedule 5B (enterprise investment scheme: re-investment), in paragraph 2 (postponement of original gain)—

a

in sub-paragraph (3)(b), after “Schedule” insert “ or paragraph 1(5) of Schedule 5BB ”, and

b

in sub-paragraph (4), after “this Schedule” insert “ or paragraph 1(5) of Schedule 5BB ”.