Schedule 5B Enterprise investment scheme: re-investmentF1

United Kingdom

1. Application of Schedule
2. Failure of conditions of application
3. Postponement of original gain
4. Chargeable events
5. Gain accruing on chargeable event
6. Person to whom gain accrues
7. Claims
8. Reorganisations
9. Acquisition of share capital by new company
10. Other reconstructions and amalgamations
11. Re-investment in same company etc.
12. Pre-arranged exits
13. Disqualifying arrangements
14. Put options and call options
15. Value received by investor
16. Provision supplemental to paragraph 13
17. Receipt of replacement value
18. Provision supplemental to paragraph 13B
19. Value received by other persons
20. Insignificant repayments disregarded for purposes of paragraph 14
21. Certain receipts to be disregarded for purposes of paragraph 14
22. Investment-linked loans
23. Information
24. Trustees: general
25. Trustees: anti-avoidance
26. Interpretation