Schedule 5BA | Enterprise investment scheme: application of taper relief ^F1

Application of Schedule

(1)Repealed

Taper relief on revived gains

(2)Repealed

Qualifying holding period

(3)Repealed

Periods that do not count

(4)Repealed

Gains on disposal of business or non-business assets

(5)Repealed

Savings

(6)Repealed

Relevant re-investment shares

(7)Repealed

Derivation of gains

(8)Repealed

Interpretation

(9)Repealed