Paragraph 110
(1)
Schedule 5B (enterprise investment scheme: re-investment) is amended as follows.
(2)
In paragraph 1—
(a)
in sub-paragraph (1)(d), omit “or ordinarily resident”, and
(b)
in sub-paragraph (4)(a), omit “or ordinarily resident”.
(3)
In paragraph 3(3)(b), omit “or ordinarily resident”.
(4)
In paragraph 19(1), in the definition of “non-resident”, for “neither resident nor ordinarily resident” substitute “ not resident ”.
(5)
The amendments made by this paragraph apply in cases where the accrual time is on or after 6 April 2013 (even if the qualifying investment was made before that date).