http://www.legislation.gov.uk/id/ukpga/2001/9/schedule/15

SCHEDULES

SCHEDULE 15 ENTERPRISE INVESTMENT SCHEME: AMENDMENTS

Part 2 POSTPONEMENT OF CHARGEABLE GAIN ON REINVESTMENT

28

In paragraph 16 (information), after sub-paragraph (4) insert—

4A
Sub-paragraph (4) above shall apply in relation to the condition in paragraph 1(2)(h) above as it applies in relation to the condition in paragraph 1(2)(g) above, except that the reference to the time mentioned in section 289(3) of the Taxes Act shall be read as a reference to the time 12 months after that time.