[150B Enterprise investment scheme: reduction of [EIS relief]]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[150B  Enterprise investment scheme: reduction of [EIS relief]]

[(1)     This section has effect where section 150A(2) applies on a disposal of . . . shares, and before the disposal but on or after 29th November 1994—

(a)     value is received in circumstances where [EIS relief] attributable to the shares is reduced by an amount under section 300(1A)(a) of the Taxes Act [or section 213(2)(a) of ITA 2007],

(b)     there is a repayment, redemption, repurchase or payment in circumstances where [EIS relief] attributable to the shares is reduced by an

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