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Link to original content: http://www.legislation.gov.uk/ukpga/2013/29/schedule/3/paragraph/2/enacted
This is the original version (as it was originally enacted).
2(1)ITA 2007 is amended as follows.
(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),”.
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