Finance (No. 2) Act 2015 (c. 33)

SCHEDULES

SCHEDULE 5 U.K. Enterprise investment scheme

The investor U.K.

3 U.K. In section 162 (overview of Chapter 2: the investor), omit the “and” at the end of paragraph (b) and after that paragraph insert—

“(ba) existing shareholdings (see section 164A), and”.