Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 7 U.K. Enterprise investment scheme

PART 1 U.K. Enterprise investment scheme

Disposal of shares U.K.

17 U.K. In section 209 (disposal of shares), after subsection (5) insert—

“(6) Nothing in this section applies to a disposal of shares occurring as a result of the investor's death.”