SCHEDULES
SCHEDULE 1Abolition of starting and savings rates and creation of starting rate for savings
Part 1Amendments of ITA 2007
18
In section 224(2) (withdrawal or reduction of EIS relief: repayments etc of share capital to other persons)—
a
in the formula, for “S” substitute “
EISR
”
, and
b
for the definition of “S” substitute “
EISR is the EIS rate.
”