Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 7 Enterprise investment scheme

PART 1 Enterprise investment scheme

Increase in amount of relief

3 (1) In section 158 (form and amount of EIS relief), in subsection (2)(b) for “£500,000” substitute “£1 million”.

(2) Accordingly, section 31 of FA 2008 is repealed.