Finance Act 1994 (c. 9)

SCHEDULES

SCHEDULE 15 U.K. Enterprise investment scheme

Amendments of the Taxes Act 1988 U.K.

13 U.K. In section 299A (loan linked investments)—

(a) in subsection (1), for the words preceding paragraph (a) there is substituted “ An individual is not eligible for relief in respect of any shares in a company if ”, and

(b) after subsection (2) there is inserted—

“(3) Section 312(1A)(a) applies to determine the relevant period for the purposes of this section.”