Overview Taxation of Chargeable Gains Act 1992 Sections 150A and 150B
3261.See the commentary on section 105A of TCGA about the consequential amendments which relate to the EIS scheme in TCGA. The amendment to section 150A inserts a new subsection (13) which explains the references to Part 5 of this Act. This is applied to section 150B by the amendment to section 150B(6).