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Finance Act 2012
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- UK Public General Acts
- 2012 c. 14
- SCHEDULE 7
- PART 2
- Maximum annual investment
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Maximum annual investmentU.K.
29U.K.In paragraph 1 of Schedule 5B to the TCGA 1992 (EIS re-investment relief: application of Schedule), in sub-paragraph (2)(da), for “£2 million” substitute “ £5 million ”.
Commencement Information
I1Sch. 7 para. 29 in force at 19.7.2012 for the purposes of the amendment made by that paragraph by S.I. 2012/1896, art. 2(d)
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