This section has no associated Explanatory Notes
11U.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).”