Schedule 5B Enterprise investment scheme: re-investment

Contents

1 Application of Schedule [TCGA 1992 Sch 5B para 1] Section commentary
1A Failure of conditions of application [TCGA 1992 Sch 5B para 1A] Section commentary
2 Postponement of original gain [TCGA 1992 Sch 5B para 2] Section commentary
3 Chargeable events [TCGA 1992 Sch 5B para 3] Section commentary
4 Gain accruing on chargeable event [TCGA 1992 Sch 5B para 4] Section commentary
5 Person to whom gain accrues [TCGA 1992 Sch 5B para 5] Section commentary
6 Claims [TCGA 1992 Sch 5B para 6] Section commentary
7 Reorganisations [TCGA 1992 Sch 5B para 7] Section commentary
8 Acquisition of share capital by new company [TCGA 1992 Sch 5B para 8] Section commentary
9 Other reconstructions and amalgamations [TCGA 1992 Sch 5B para 9] Section commentary
10 Re-investment in same company etc. [TCGA 1992 Sch 5B para 10] Section commentary
11 Pre-arranged exits [TCGA 1992 Sch 5B para 11] Section commentary
11A Disqualifying arrangements [TCGA 1992 Sch 5B para 11A] Section commentary
12 Put options and call options [TCGA 1992 Sch 5B para 12] Section commentary
13 Value received by investor [TCGA 1992 Sch 5B para 13] Section commentary
13A Provision supplemental to paragraph 13 [TCGA 1992 Sch 5B para 13A] Section commentary
13B Receipt of replacement value [TCGA 1992 Sch 5B para 13B] Section commentary
13C Provision supplemental to paragraph 13B [TCGA 1992 Sch 5B para 13C] Section commentary
14 Value received by other persons [TCGA 1992 Sch 5B para 14] Section commentary
14AA Insignificant repayments disregarded for purposes of paragraph 14 [TCGA 1992 Sch 5B para 14AA] Section commentary
14A Certain receipts to be disregarded for purposes of paragraph 14 [TCGA 1992 Sch 5B para 14A] Section commentary
15 Investment-linked loans [TCGA 1992 Sch 5B para 15] Section commentary
16 Information [TCGA 1992 Sch 5B para 16] Section commentary
17 Trustees: general [TCGA 1992 Sch 5B para 17] Section commentary
18 Trustees: anti-avoidance [TCGA 1992 Sch 5B para 19] Section commentary
19 Interpretation [TCGA 1992 Sch 5B para 19] Section commentary

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