# Finance Act 2013, Paragraph 2


(1) ITA 2007 is amended as follows.
(2) In section 23 (calculation of income tax liability) at step 2 for “section 25” substitute “ sections 24A and 25 ”.
(3) In the following provisions (which explain how certain reliefs work) for “section 25(4) and (5)” substitute “ sections 24A and 25(4) and (5) ”
(a) section 65(1),
(b) section 73,
(c) section 121(1),
(d) section 129(1), and
(e) section 133(1).
(4) In section 148 (share loss relief: disposal of shares forming part of mixed holding) in subsection (3)(b) before sub-paragraph (i) insert—
“(ai) shares to which SEIS relief is attributable (as determined in accordance with Part 5A),”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/3/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-3/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.