Income Tax Act 2007 (c. 3)

Part 5 U.K. Enterprise investment scheme

Chapter 8 U.K. Supplementary and general

Interpretation U.K.

[F1 256A Meaning of “the EIS original rate” U.K.

In this Part “the EIS original rate”, in relation to EIS relief, means the EIS rate for the tax year for which the EIS relief was obtained.]

Textual Amendments

F1 S. 256A inserted (13.10.2011) (with effect in accordance with s. 42(7)(8) of the amending Act) by Finance Act 2011 (c. 11), s. 42(4)(6); S.I. 2011/2459, art. 2