SCHEDULES

SCHEDULE 13Changes to EIS etc

Part IEIS income tax relief

Husband and wife

16

1

After subsection (3) of section 304 of the Taxes Act 1988 there shall be inserted the following subsection—

4

Subsections (6) to (6D) of section 299 shall apply for the purposes of this section as they apply for the purposes of that section.

2

This paragraph has effect in relation to disposals made on or after 6th April 1998.