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SCHEDULES

SCHEDULE 1U.K.Abolition of starting and savings rates and creation of starting rate for savings

Part 1 U.K.Amendments of ITA 2007

14U.K.In section 209(3) (withdrawal or reduction of EIS relief: disposal of shares)—

(a)in the formula, for “S” substitute “ EISR ”, and

(b)for the definition of “S” substitute “ EISR is the EIS rate. ”