Finance (No. 2) Act 2010 (c. 31)

SCHEDULES

SCHEDULE 1 U.K. Rates of capital gains tax

Amendments of FA 2008 U.K.

11 U.K. In paragraph 8 of that Schedule (transitionals: EIS and VCT)—

(a) in sub-paragraph (7), for “section 169N(1) to (3)” substitute “ section 169N(1) and (2) ”;

(b) after sub-paragraph (9) insert—

“(9A) Section 169N(3) to (4B) is to apply to the amount treated as accruing in accordance with sub-paragraphs (7) to (9).”