2(1)ITA 2007 is amended as follows.U.K.
(2)In section 23 (calculation of income tax liability) at step 2 for “section 25” substitute “ sections 24A and 25 ”.
(3)In the following provisions (which explain how certain reliefs work) for “section 25(4) and (5)” substitute “ sections 24A and 25(4) and (5) ”
(a)section 65(1),
(b)section 73,
(c)section 121(1),
(d)section 129(1), and
(e)section 133(1).
(4)In section 148 (share loss relief: disposal of shares forming part of mixed holding) in subsection (3)(b) before sub-paragraph (i) insert—
“(ai)shares to which SEIS relief is attributable (as determined in accordance with Part 5A),”.