Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 6 U.K. Seed enterprise investment scheme

PART 3 U.K. Consequential amendments

TCGA 1992 U.K.

22 U.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 ”.