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10U.K.In Schedule 3 to FA 2008 (entrepreneurs' relief), in paragraph 7 (transitionals: reorganisations)—
(a)in sub-paragraph (5), for “section 169N(1) to (3)” substitute “ section 169N(1) and (2) ”;
(b)after sub-paragraph (7) insert—
“(7A)Section 169N(3) to (4B) is to apply to the deemed chargeable gain found in accordance with sub-paragraphs (5) to (7).”
11U.K.In paragraph 8 of that Schedule (transitionals: EIS and VCT)—
(a)in sub-paragraph (7), for “section 169N(1) to (3)” substitute “ section 169N(1) and (2) ”;
(b)after sub-paragraph (9) insert—
“(9A)Section 169N(3) to (4B) is to apply to the amount treated as accruing in accordance with sub-paragraphs (7) to (9).”