SCHEDULES

SCHEDULE 1 U.K.Social investment tax relief

PART 1 U.K.Amendments of Part 5B of ITA 2007

Date by which investment must be made to qualify for SI relief U.K.

2 U.K.In section 257K(1)(a)(iii) (date by which investment must be made to qualify for SI relief) for “6 April 2019” substitute “ 6 April 2021 ”.