SCHEDULES

SCHEDULE 15Enterprise investment scheme: amendments

Part 2Postponement of chargeable gain on reinvestment

28Requirement as to the money raised

In paragraph 16 (information), after sub-paragraph (4) insert—

4A

Sub-paragraph (4) above shall apply in relation to the condition in paragraph 1(2)(h) above as it applies in relation to the condition in paragraph 1(2)(g) above, except that the reference to the time mentioned in section 289(3) of the Taxes Act shall be read as a reference to the time 12 months after that time.