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Finance Act 2012
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21(1)Section 150B (enterprise investment scheme: reduction of relief) is amended as follows.U.K.
(2)For “relief”, in each place it occurs, substitute “ EIS relief ”.
(3)After subsection (5) insert—
“(5A)In this section “EIS relief” means relief under Chapter 3 of Part 7 of the Taxes Act or Part 5 of ITA 2007.”
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