SCHEDULES

SCHEDULE 7Enterprise investment scheme

PART 1Enterprise investment scheme

Increase in the gross assets limits

11

In section 186 (the gross assets requirement)—

(a)

in subsections (1)(a) and (2)(a), for “£7 million” substitute “ £15 million ”, and

(b)

in subsections (1)(b) and (2)(b), for “£8 million” substitute “ £16 million ”.