16In section 213(2) (withdrawal or reduction of EIS relief: value received by investor)—
(a)in the formula, for “S” substitute “EISR”, and
(b)for the definition of “S” substitute “EISR is the EIS rate.”
16In section 213(2) (withdrawal or reduction of EIS relief: value received by investor)—
(a)in the formula, for “S” substitute “EISR”, and
(b)for the definition of “S” substitute “EISR is the EIS rate.”