13(1)Section 158 (form and amount of EIS relief) is amended as follows.U.K.
(2)In subsection (2), for “savings rate” substitute “ EIS rate ”.
(3)After that subsection insert—
“(2A)In this Part “the EIS rate” means 20%.”
13(1)Section 158 (form and amount of EIS relief) is amended as follows.U.K.
(2)In subsection (2), for “savings rate” substitute “ EIS rate ”.
(3)After that subsection insert—
“(2A)In this Part “the EIS rate” means 20%.”