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.