# Finance Act 2012, Paragraph 20


(1) Section 150A (enterprise investment scheme) is amended as follows.
(2) For “relief”, in each place it occurs (except subsections (6)(c) and (10)), substitute “ EIS relief ”.
(3) In subsection (6)—
(a) omit the “and” at the end of paragraph (b) and after that paragraph insert—
“(ba) shares to which SEIS relief is attributable; and”,
(b) in paragraph (c), for “relief is not” substitute “ neither EIS nor SEIS relief is ”, and
(c) after “paragraph (a), (b)” insert “ , (ba) ”.
(4) In subsection (10), for “the relief” substitute “ EIS relief ”.
(5) In subsection (10A), at the appropriate place, insert—
““EIS relief” means relief under Chapter 3 of Part 7 of the Taxes Act or Part 5 of ITA 2007;”, and
““SEIS relief” means relief under Part 5A of ITA 2007.”

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/6/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.