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Finance Act 2008
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31Enterprise investment scheme: increase in amount of relief
(1)In section 158(2)(b) of ITA 2007 (form and amount of EIS relief), for “£400,000” substitute “£500,000”.
(2)The amendment made by subsection (1) has effect for—
(a)such tax year as the Treasury may by order specify, and
(b)all tax years subsequent to the specified tax year.
(3)An order under subsection (2) may specify the tax year in which it is made.
(4)Section 1014(4) of ITA 2007 (orders etc subject to annulment) does not apply in relation to an order under subsection (2).
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