# Finance Act 2014, Section 55: Removing time limit on CGT relief in respect of re-investment under SEIS


(1) In Schedule 5BB to TCGA 1992 (seed enterprise investment scheme: re-investment), in paragraph 1 (SEIS re-investment relief)—
(a) in sub-paragraph (2)(a), for “or the tax year 2013-14” substitute “ or any subsequent tax year ”, and
(b) in sub-paragraph (5A), in the definition of “the relevant percentage”, in paragraph (b), for “the tax year 2013-14” substitute “ any subsequent tax year ”.
(2) Accordingly, in section 150G of TCGA 1992 (which introduces Schedule 5BB), omit “in the tax years 2012-13 and 2013-14”.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/section/55 (the official version)
Page: https://openlegislation.uk/finance-act-2014/section-55
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.