SCHEDULES

SCHEDULE 13U.K. Changes to EIS etc

Part IIU.K. EIS relief against chargeable gains

25(1)In subsection (1) of section 150B of that Act (enterprise investment scheme: reduction of relief), the word “eligible" shall cease to have effect.U.K.

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