110(1)Schedule 5B (enterprise investment scheme: re-investment) is amended as follows.U.K.
(2)In paragraph 1—
(a)in sub-paragraph (1)(d), omit “or ordinarily resident”, and
(b)in sub-paragraph (4)(a), omit “or ordinarily resident”.
(3)In paragraph 3(3)(b), omit “or ordinarily resident”.
(4)In paragraph 19(1), in the definition of “non-resident”, for “neither resident nor ordinarily resident” substitute “ not resident ”.
(5)The amendments made by this paragraph apply in cases where the accrual time is on or after 6 April 2013 (even if the qualifying investment was made before that date).