This section has no associated Explanatory Notes
6(1)Section 158 of ITA 2007 (form and amount of EIS relief) is amended as follows.U.K.
(2)In subsection (4), omit—
(a)“Subject to subsection (5),”, and
(b)“before 6 October”.
(3)Omit subsection (5).
6(1)Section 158 of ITA 2007 (form and amount of EIS relief) is amended as follows.U.K.
(2)In subsection (4), omit—
(a)“Subject to subsection (5),”, and
(b)“before 6 October”.
(3)Omit subsection (5).