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Paragraph 450

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

In paragraph 13(7)(h) of Schedule 5B (enterprise investment scheme: re-investment)—

(a)

in sub-paragraph (i) after “trade or profession” insert “ carried on wholly or partly in the United Kingdom ”, and

(b)

in sub-paragraph (ii) for the words from “in computing” to the end substitute “ in calculating for tax purposes the profits of that trade or profession ”.