This section has no associated Explanatory Notes
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(2)Accordingly, section 31 of FA 2008 is repealed.
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(2)Accordingly, section 31 of FA 2008 is repealed.