SCHEDULES

SCHEDULE 6 U.K.Seed enterprise investment scheme

PART 2 U.K.Relief for capital gains

Seed enterprise investment scheme: re-investment relief U.K.

4 U.K.After section 150F (inserted by paragraph 3 of this Schedule) insert—

“150G Seed enterprise investment scheme: re-investment

Schedule 5BB to this Act (which provides relief in respect of re-investment under the seed enterprise investment scheme in the tax year 2012-13) has effect.”