SCHEDULES

SCHEDULE 6Seed enterprise investment scheme

PART 3Consequential amendments

23TMA 1970

In section 98 of TMA 1970 (special returns, etc)—

a

in the first column of the Table, after the entry for “sections 242 and 243(1) and (2) of ITA 2007” insert—

sections 257GG and 257GH(1) and (2) of ITA 2007;

b

in the second column of that Table, after the entry for “sections 240 and 241 of ITA 2007” insert—

sections 257GE and 257GF of ITA 2007;