42 Enterprise investment scheme: amount of relief
Finance Act 2011 (2011 c 11) | Legislation

42  Enterprise investment scheme: amount of relief

(1)     Part 5 of ITA 2007 (enterprise investment scheme) is amended in accordance with subsections (2) to (4).

(2)     In section 158 (form and amount of EIS relief), in subsection (2A) for “20%” substitute “30%”.

(3)     In the following provisions for “EIS rate”

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