Introduction Details of Schedule 11 Part 1 Chapter 5
119.Chapter 5, section 257N deals with attribution of relief to investments.
120.New section 257N sets out how SI relief is to be attributed to investments where only one investment is made, or where several investments are made in the same tax year.  This becomes significant if the investor later disposes of some but not all of the investment:
	For the purpose of determining what relief is to be withdrawn if the disposal takes place within the qualifying period for the investment.
	For the purpose of determining whether the disposal takes place after the end of the qualifying period relevant to that particular investment, and is therefore exempt from capital gains tax by virtue of section 255B TCGA.