PART 1Income tax, corporation tax and capital gains tax
Reliefs for business
20Extension of social investment tax relief for further two years
In—
a
section 257K(1)(a)(iii) of ITA 2007 (date by which investment must be made to qualify for social investment tax relief), and
b
paragraphs 1(3)(b) and 2(2)(b) of Schedule 8B to TCGA 1992 (date by which gains re-invested in social enterprises must accrue to qualify for hold-over relief),
for “6 April 2021” substitute “
6 April 2023
”
.