SCHEDULES

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

Part 1 U.K.Amendments of ITA 2007

18 U.K.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. ”