Paragraph 11

In paragraph 8 of that Schedule (transitionals: EIS and VCT)—

(a)

in sub-paragraph (7), for “section 169N(1) to (3)” substitute “ section 169N(1) and (2) ”;

(b)

after sub-paragraph (9) insert—

“(9A)
Section 169N(3) to (4B) is to apply to the amount treated as accruing in accordance with sub-paragraphs (7) to (9).”