15. Seed enterprise investment scheme (amount on which relief may be claimed etc)

That provision may be made—

(a) increasing to £200,000 the amount on which relief may be claimed under Part 5A of the Income Tax Act 2007 or Schedule 5BB to the Taxation of Chargeable Gains Act 1992, and

(b) amending sections 257DI, 257DL and 257HF of the Income Tax Act 2007.