Finance (No. 2) Act 2017 (c. 32)

SCHEDULES

SCHEDULE 1 U.K. Social investment tax relief

PART 2 U.K. Consequential amendments

11 (1) ITA 2007 is amended as follows. U.K.

(2) In section 178A (EIS: the no disqualifying arrangements requirement), in subsection (6), in the definition of “relevant tax relief” after paragraph (b) insert—

“(ba) SI relief under Part 5B in respect of the shares;”.

(3) In section 257CF (SEIS: the no disqualifying arrangements requirement), in subsection (6), in the definition of “relevant tax relief” after paragraph (b) insert—

“(ba) SI relief under Part 5B in respect of the shares;”.

(4) In section 299A (VCTs: the no disqualifying arrangements requirement), in subsection (6), in the definition of “relevant tax relief” after paragraph (c) insert—

“(ca) SI relief (within the meaning of Part 5B) in respect of the shares;”.