Schedule 5BB Seed enterprise investment scheme: re-investmentF1

United Kingdom

1. SEIS re-investment relief
2. Restrictions on relief under paragraph 1
3. Claims
4. Attribution of SEIS re-investment relief to relevant SEIS shares
5. Removal or reduction of the relief
6. Transfers of shares to spouses and civil partners
7. Adjustment of capital gains tax liability
8. Interpretation etc