Part 2 Consequential Amendments
Finance (No 2) Act 2017 (2017 c 32) | Legislation

Part 2 Consequential Amendments

11

(1)     ITA 2007 is amended as follows.

(2)     In section 178A (EIS: the no disqualifying arrangements requirement), in subsection (6), in the definition of “relevant tax relief†after paragraph (b) insert—

“(ba)     SI relief under Part 5B in respect of the

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