SCHEDULES

SCHEDULE 7 U.K.Enterprise investment scheme

PART 1 U.K.Enterprise investment scheme

Increase in amount of relief U.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(2) Accordingly, section 31 of FA 2008 is repealed.