Finance Act 1997 (c. 16)

SCHEDULES

SCHEDULE 8 U.K. Enterprise investment scheme: qualifying companies

Consequential repeals of provisions about subsidiaries U.K.

6 U.K. In section 308 (subsidiaries)—

(a) paragraph (b) of subsection (1), and the word “and” immediately preceding that paragraph, and

(b) paragraphs (a) and (b) of subsection (5),

shall be omitted.