TCGA 1992
This section has no associated Explanatory Notes
22In Schedule 5B (enterprise investment scheme: re-investment), in paragraph 2 (postponement of original gain)—
(a)in sub-paragraph (3)(b), after “Schedule” insert “or paragraph 1(5) of Schedule 5BB”, and
(b)in sub-paragraph (4), after “this Schedule” insert “or paragraph 1(5) of Schedule 5BB”.