210 Cases where maximum EIS relief not obtained
Income Tax Act 2007 (2007 c 3) | Legislation

210  Cases where maximum EIS relief not obtained

(1)     If the investor's liability to income tax is reduced for any tax year in respect of any issue of shares and—

(a)     the amount of the reduction (“A”), is less than

(b)     the amount (“B”) which is equal to tax at the [EIS original rate] on the amount on which the investor

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