Paragraph 312

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Amend section 150B (enterprise investment scheme: reduction of relief) as follows.

(2)

In subsection (1)—

(a)

after “section 300(1A)(a) of the Taxes Act” insert “ or section 213(2)(a) of ITA 2007 ”, and

(b)

for “that Act” substitute “ the Taxes Act or section 224(2)(a) of ITA 2007 ”.

(3)

In subsection (6) for “Subsections (11) and (12)” substitute “ Subsections (11) to (13) ”.