Finance (No. 2) Act 2010 Sch 1 para 9

Sch 1 para 9

(1) Paragraph 1 of Schedule 5B (enterprise investment scheme: re-investment) is amended as follows. (2) After sub-paragraph (5) insert— (5A) The reference in sub-paragraph (1)(b) to a gain accruing in accordance with section 169N does not include such a gain so far as it is chargeable to capital gains tax at the rate in section 169N(3).

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