10In 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).”