Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 7 U.K. Enterprise investment scheme

PART 1 U.K. Enterprise investment scheme

Loan capital U.K.

4 U.K. In section 170 (person interested in capital etc of company)—

(a) in subsection (1)(b), omit “loan capital and”, and

(b) omit subsections (8) and (10).