Section 150C: Enterprise investment scheme: re-investment.

Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk

Taxation of Chargeable Gains Act 1992
- Section 150B: Enterprise investment scheme: reduction of EIS relief.
- Section 150D: Enterprise investment scheme: application of taper relief

Part IV: Shares, securities, options etc. — Chapter III: Miscellaneous provisions relating to commodities, futures, options and other securities

Schedule 5B to this Act (which provides relief in respect of re-investment under the enterprise investment scheme) shall have effect.

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