# Income Tax Act 2007, Paragraph 312


(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) ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/312 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-312
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.