14(1)Section 246 (identification of shares on a disposal) is amended as follows.
(2)In subsection (3)—
(a)in paragraph (a) for “neither EIS relief nor deferral relief” substitute “no EIS relief, deferral relief or SEIS relief”, and
(b)after that paragraph insert—
“(aa)next any to which SEIS relief is attributable,”.
(3)In subsection (7), at the end insert—
““SEIS relief” means relief under Part 5A (seed enterprise investment scheme).”