Sch. 5B inserted by FA 1995, s. 67 and Sch. 13, para. 4(3) in relation to gains accruing and events occurring on or after 29 November 1994.
S. 105A: shares acquired on the same day – election for alternative treatment.
FA 2008, Sch. 3, para. 8: interaction of Pt. 5, Ch. 3 (entrepreneurs’ relief) rules in cases where the original gain would have accrued before 6 April 2008, but for the provisions of Sch. 5B (enterprise investment scheme) or 5C (venture capital trusts).