SCHEDULES

SCHEDULE 6Seed enterprise investment scheme

PART 3Consequential amendments

TMA 1970

23

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;”, and

(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;”.