{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-20",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-20.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/6/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": null,
  "text": "(1) Section 150A (enterprise investment scheme) is amended as follows.\n(2) For “relief”, in each place it occurs (except subsections (6)(c) and (10)), substitute “ EIS relief ”.\n(3) In subsection (6)—\n(a) omit the “and” at the end of paragraph (b) and after that paragraph insert—\n“(ba) shares to which SEIS relief is attributable; and”,\n(b) in paragraph (c), for “relief is not” substitute “ neither EIS nor SEIS relief is ”, and\n(c) after “paragraph (a), (b)” insert “ , (ba) ”.\n(4) In subsection (10), for “the relief” substitute “ EIS relief ”.\n(5) In subsection (10A), at the appropriate place, insert—\n““EIS relief” means relief under Chapter 3 of Part 7 of the Taxes Act or Part 5 of ITA 2007;”, and\n““SEIS relief” means relief under Part 5A of ITA 2007.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/6/paragraph/20",
    "retrieved_at": "2026-10-29T09:08:44.989153+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}