Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 6 U.K. Seed enterprise investment scheme

PART 3 U.K. Consequential amendments

ITA 2007 U.K.

9 U.K. In section 27 (order of deducting tax reductions: individual), in subsection (5), after the entry for “Chapter 1 of Part 5 (EIS relief)” insert— “ Chapter 1 of Part 5A (SEIS relief), ”.