- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)Schedule 5BB to TCGA 1992 (seed enterprise investment scheme: re-investment) is amended as follows.
(2)In paragraph 1 (SEIS re-investment relief)—
(a)in sub-paragraph (2)—
(i)in paragraph (a), after “the tax year 2012-13” insert “or the tax year 2013-14 (the year in question being referred to in this Schedule as “the relevant year”)”, and
(ii)in paragraph (b), for “that year” substitute “the relevant year”,
(b)in sub-paragraph (3)(a), for “tax year 2012-13” substitute “relevant year”, and
(c)for sub-paragraph (5) substitute—
“(5)The relevant percentage of the available SEIS expenditure is to be set against a corresponding amount of the original gain.
(5A)In sub-paragraph (5)—
“the available SEIS expenditure” means so much of the SEIS expenditure as—
is specified in the claim,
is unused, and
does not exceed so much of the original gain as is unmatched;
“the relevant percentage” means—
if the relevant year is the tax year 2012-13, 100%, and
if the relevant year is the tax year 2013-14, 50%.”
(3)In paragraph 2 (restrictions on relief under paragraph 1)—
(a)in sub-paragraph (1), for “tax year 2012-13” substitute “relevant year”, and
(b)in sub-paragraph (2)—
(i)for “tax year 2012-13” substitute “relevant year”, and
(ii)for “that tax year” substitute “that year”.
(4)In paragraph 5 (removal or reduction of relief) in sub-paragraph (2) for “2012-13” substitute “in which the shares were issued”.
(5)Accordingly, in section 150G of TCGA (which introduces Schedule 5BB), for “tax year 2012-13” substitute “tax years 2012-13 and 2013-14”.
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