This section has no associated Explanatory Notes
312(1)Amend section 150B (enterprise investment scheme: reduction of relief) as follows.U.K.
(2)In subsection (1)—
(a)after “section 300(1A)(a) of the Taxes Act” insert “ or section 213(2)(a) of ITA 2007 ”, and
(b)for “that Act” substitute “ the Taxes Act or section 224(2)(a) of ITA 2007 ”.
(3)In subsection (6) for “Subsections (11) and (12)” substitute “ Subsections (11) to (13) ”.