Schedule 5B
Paragraph 13C
3281.The substituted sub-paragraph (4) has the effect of combining part of the provision in this paragraph with material from section 300A(10) of ICTA. This is also noted in the commentary on section 223 of this Act.
Paragraph 19
3282.See the commentary on section 105A of TCGA about the consequential amendments which relate to the enterprise investment scheme (EIS) in TCGA. The amendment to paragraph 19(3) of Schedule 5B to TCGA inserts a new paragraph (d) which explains the references to Part 5 of this Act in Schedule 5B.