SCHEDULES

SCHEDULE 7 U.K.Enterprise investment scheme

PART 2 U.K.Enterprise investment scheme: chargeable gains

Maximum annual investment U.K.

29 U.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

I1 Sch. 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)