SCHEDULES

SCHEDULE 8 U.K.

EIS deferred gains: gains accruing on part disposal U.K.

Consequential amendments U.K.

4 U.K.In consequence of paragraph 3 above—

(a) in paragraph 2 (postponement of original gain), in sub-paragraphs (1) and (4), for “relevant shares” substitute “ the relevant shares ”;

(b) in paragraph 2(2) and (3), for “any relevant shares” substitute “ the relevant shares ”;

(c) in paragraph 2(2)(b), for “those relevant shares” substitute “ the relevant shares ”;

(d) in paragraph 3 (chargeable events), in sub-paragraph (1) and paragraphs (a) and (b) of sub-paragraph (5), for “any relevant shares” substitute “ any of the relevant shares ”;

(e) in paragraph 4 (gain accruing on chargeable event), in sub-paragraphs (1) and (5), for “any relevant shares” substitute “ any of the relevant shares ”;

(f) in paragraph 4(5)(b), for “the same relevant shares” substitute “ the same shares ”;

(g) in paragraph 5(1) (person to whom gain accrues), for “any relevant shares” substitute “ any of the relevant shares ”;

(h) in paragraph 6(1) (deferral claims), for “relevant shares” substitute “ the relevant shares ”;

(i) in paragraph 16(1) and (2) (information about chargeable events), for “any relevant shares” substitute “ any of the relevant shares ”; and

(j) in paragraph 19(1) (interpretation), in the definition of “the five year period”, for “any relevant shares” substitute “ any of the relevant shares ”.