SCHEDULES
SCHEDULE 6Seed enterprise investment scheme
PART 3Consequential amendments
22TCGA 1992
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”.