This section has no associated Explanatory Notes
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 ”.