Part 5

Enterprise investment scheme
Chapter 8

Supplementary and general

Interpretation

Meaning of “the EIS original rate”
256A
In this Part “
the
EIS
original rate
”, in relation to
EIS
relief, means the
EIS
rate for the tax year for which the
EIS
relief was obtained.
S. 256A inserted (13.10.2011) (with effect in accordance with s. 42(7)(8) of the amending Act) by Finance Act 2011 (c. 11), s. 42(4)(6); S.I. 2011/2459, art. 2