# Finance (No. 2) Act 2010, Paragraph 9


(1) Paragraph 1 of Schedule 5B (enterprise investment scheme: re-investment) is amended as follows.
(2) After sub-paragraph (5) insert—
“(5A) The reference in sub-paragraph (1)(b) to a gain accruing in accordance with section 169N does not include such a gain so far as it is chargeable to capital gains tax at the rate in section 169N(3).”

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Source: https://www.legislation.gov.uk/ukpga/2010/31/schedule/1/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2010/schedule-1/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.