SCHEDULES
SCHEDULE 7U.K.Enterprise investment scheme
PART 1 U.K.Enterprise investment scheme
Increase in amount of reliefU.K.
3(1)In section 158 (form and amount of EIS relief), in subsection (2)(b) for “£500,000” substitute “ £1 million ”.U.K.
(2)Accordingly, section 31 of FA 2008 is repealed.