16U.K.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. ”
16U.K.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. ”