SCHEDULES
SCHEDULE 1Abolition of starting and savings rates and creation of starting rate for savings
Part 1Amendments of ITA 2007
16
In section 213(2) (withdrawal or reduction of EIS relief: value received by investor)—
a
in the formula, for “S” substitute “
EISR
”
, and
b
for the definition of “S” substitute “
EISR is the EIS rate.
”