Schedule 8B Hold-over relief for gains re-invested in social enterprisesF1

1. When does the Schedule apply?
2. Interpretation of Schedule
3. Claim to hold gain over while invested in a social enterprise
4. Held-over gain treated as accruing on disposal etc of the qualifying investment
5. Chargeable events
6. Person to whom held-over gain is treated as accruing
7. Claims: procedure