# Finance Act 2013, Paragraph 90


(1) Paragraph 68 (reinvestment: amounts to be carried forward) is amended as follows.
(2) In sub-paragraph (4)—
(a) omit paragraph (a) and the “or” after it, and
(b) in paragraphs (b) and (c) omit “during that period”.
(3) Omit sub-paragraph (6).
(4) The amendments made by this paragraph have effect in relation to amounts held by trustees on or after 6 April 2013 (including amounts originally retained before that date in relation to which an event falling within paragraph 68(4)(a) to (c) of Schedule 2 to ITEPA 2003 did not occur before that date).
(5) A SIP approved before 6 April 2013 has effect accordingly with the omission of any provision falling within a provision of Schedule 2 to ITEPA 2003 omitted by this paragraph.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/2/paragraph/90 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-2/paragraph-90
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.