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SCHEDULES

SCHEDULE 15Enterprise investment scheme: amendments

Part 1Income tax relief

Claims

22(1)In section 306(1) (timing of claim for relief), for paragraph (a) substitute—

(a)not earlier than the time the requirement in section 289A(6) is first satisfied; and.

(2)The amendment made by this paragraph has effect in relation to shares issued on or after 6th April 2001.