SCHEDULE 5B – ENTERPRISE INVESTMENT SCHEME: RE-INVESTMENT

History

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.

Cross references

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).

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