SCHEDULES
SCHEDULE 11Tax relief for social investments
PART 2Consequential amendments
5
In section 24A(7)(d) (share loss relief on the disposal of certain investments not subject to the limit on deductions imposed by section 24A) after sub-paragraph (ii) insert
, or
iii
where SI relief is attributable to the shares in question as determined in accordance with Part 5B (income tax relief for social investments).