18U.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. ”
18U.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. ”