SCHEDULES

SCHEDULE 6U.K.Seed enterprise investment scheme

PART 3 U.K.Consequential amendments

TCGA 1992U.K.

22U.K.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 ”.